Accountia Journal (Accounting, Trusted, Inspiring and Authentic Journal)
Vol 6 No 2 (2022): Oktober

ANALISIS PERBANDINGAN FINANCIAL DISTRESS DENGAN MENGGUNAKAN METODE ALTMAN DAN SPRINGATE PADA SUB SEKTOR TRANSPORTASI YANG TERDAFTAR DI BURSA EFEK INDONESIA

REIN ADRIAN KADIR (UNIVERSITAS ICHSAN GORONTALO)
EKA ZAHRA SOLIKAHAN (UNIVERSITAS ICHSAN GORONTALO)
NURHAYATI OLII (UNIVERSITAS ICHSAN GORONTALO)

Article Info

Publish Date
14 Nov 2022

Abstract

This study aims to find whether or not the difference is between the Altman and Springate methods in the prediction of financial distress and to analyze the level of accuracy of the two methods in the transportation sub-sector. The population in this study employs the transportation of sub-sector companies listed on the Indonesia Stock Exchange. The sampling technique is purposive sampling, with a total sample of 27 companies in the 2016-2020 period. The data analysis technique applies the paired sample t-test and the accuracy test of the prediction method. The results of this study indicate that there is no difference between the Altman and Springate methods in predicting financial distress. However, the Springate method has the highest level of accuracy compared to the Altman method.

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Journal Info
Accountia Journal (Accounting, Trusted, Inspiring and Authentic Journal)
Website

Abbrev

accountia

Publisher

Universitas Muhammadiyah Berau

Subject

Economics, Econometrics & Finance

Description

This journal is a scientific journal that presents original articles about the latest knowledge, research and development information in the field of accounting. This journal is a means of publication and a forum for sharing scientific knowledge related to accounting and open to practitioners and ...