Akuntansi'45 : Jurnal Ilmiah Akuntansi
Vol. 2 No. 2 (2021): November : Jurnal Ilmiah Akuntansi

ANALISIS PERBANDINGAN METODE SPRINGATE (S-SCORE) DAN ZMIJEWSKI (X-SCORE) DALAM MEMPREDIKSI KEBANGKRUTAN PERUSAHAAN (Studi Pada Perusahaan Tekstil dan Garmen Yang Terdaftar di Bursa Efek Indonesia Selama Periode 2018 - 2020)

Luthfi Tri Hardina (Universitas 17 Agustus 1945 Surabaya)
Maria Yovita R Pandin (Universitas 17 Agustus 1945 Surabaya)

Article Info

Publish Date
15 Oct 2021

Abstract

This study aims to determine whether there are differences in the results of predicting bankruptcy of textile and garment companies on the IDX using the Springate and Zmijewski methods in 2018-2020 and to find out which prediction model is the most accurate. The sample used in this study were 8 textile and garment companies listed on the IDX. The sampling technique was determined by purposive sampling method. The type of data used is secondary data with data collection using the method of documentation and literature study. The data analysis technique used is the Kruskal-Wallis H test and the level of accuracy test. The results of this study indicate that there is a significant difference between the Springate and Zmijewski methods using the Kruskal-Wallis H test. Then, the most accurate predictive methods in predicting the bankruptcy of textile and garment companies is Zmijewski with an accuracy rate of 88%.

Copyrights © 2021




Citation Download
RIS
EndNote, Reference Manager, ProCite
BibTex
Latex, Jabref
Full PDF
290.723 KB
Original Source
Download Original
Google Scholar
Check in Google Scholar
Journal Info
Akuntansi'45 : Jurnal Ilmiah Akuntansi
Website

Abbrev

akuntansi

Publisher

Universitas 45 Surabaya

Subject

Economics, Econometrics & Finance

Description

Ekonomi Pembangunan, Akuntansi, Ekonomi Syariah, Perbankan, Perpajakan, Asuransi Niaga (Kerugian), Notariat, Bidang Ekonomi Lain Yang Belum Tercantum, Administrasi Keuangan (Perkantoran, Pajak, Hotel, Logistik, ...