Jurnal Fairness
Vol. 4 No. 1 (2014)

PREDIKSI FINANCIAL DISTRESS UNTUK PERUSAHAAN BESAR DAN KECIL DI INDONESIA PERBANDINGAN OHLSON DAN ALTMAN

Nikmah Nikmah (Fakultas Ekonomi dan Bisnis Universitas Bengkulu)
Dinna Dwi Sulestari (Fakultas Ekonomi dan Bisnis Universitas Bengkulu)

Article Info

Publish Date
01 Apr 2021

Abstract

This research aims to examine difference level of accuracy between Ohlson and Altman models to forecast bankruptcy a large and small firms in Indonesia. The sample are 60 large firms and 60 small firms from all industries that listed in Bursa Efek Indonesia (BEI) from 2003-2009. By using paired sample t-test and chi-square test, the result show that unconsistency result between paired sample t-test and chis-quare to examine the difference of level accuracy Ohlson and Altman models to forecast bankruptcy a large firm. The result obtain that there is no difference level of accuracy between Ohlson and Altman models with chis-square, but with paired sample t-test show that there was different level of accuracy between Ohlson and Altman models.

Copyrights © 2014




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Journal Info
Jurnal Fairness
Website

Abbrev

fairness

Publisher

Universitas Bengkulu

Subject

Economics, Econometrics & Finance

Description

Jurnal Fairness (JF) merupakan jurnal yang memiliki ISSN: 2303-0372 (Online) 2303-0348 (Print) merupakan peer-reviewed journal yang mempublikasikan artikel-artikel ilmiah dalam bidang Akuntansi. Artikel-artikel yang dipublikasikan di JF meliputi hasil penelitian ilmiah asli (prioritas utama), ...