Jurnal Akuntansi dan Sistem Teknologi Informasi
Vol 16, No 1 (2020): Akuntansi dan Sistem Teknologi Informasi

ANALISIS KETEPATAN MODEL ALTMAN Z-SCORE, ZMIJEWSKI, GROVER DAN SPRINGATE DALAM MEMPREDIKSI KEBANGRUTAN PERUSAHAAN

Aini, Siti Nur (Unknown)
Saptantinah, Dewi (Unknown)
Harimurti, Fadjar (Unknown)



Article Info

Publish Date
30 Sep 2020

Abstract

The purpose of this study was to determine differences in predictions of bankruptcy analysis for food and beverage companies in the 2016 - 2018 period used the Altman Z-Score, Zmijewski, Grover, and Springate models and find out which of the most accurate methods of predicting the potential bankruptcy of food and beverage companies. The study population is the food and beverage sub-sector companies in 2016 - 2018. The sampling technique used purposive sampling. Data analysis techniques used the calculation of financial ratios to data used financial ratios, descriptive analysis, the calculation of each model, and calculate the level of accuracy with the help of Microsoft Excel. The analysis shows that there are differences in bankruptcy predictions between the Altman Z-Score, Zmijewski, Grover and Springate models. The analysis model with the highest level of accuracy achieved by the Zmijewski model, then followed by the Altman Z-Score Grover model and finally the Springate model.

Copyrights © 2020






Journal Info

Abbrev

Akuntansi

Publisher

Subject

Economics, Econometrics & Finance

Description

Accounting, Corporate Governance, Tax Auditing Accounting, Accounting Information Systems, Accounting Theory and Practice, Auditing Behavioral Accounting, Corporate Finance Cost Accounting, Financial Institutions and Markets, Financial Services, Fiscal Policy, Government and Non-Profit Accounting, ...