INVENTORY: JURNAL AKUNTANSI
Vol 1, No 2 (2017)

ANALISIS PERBANDINGAN MODEL ALTMAN, MODEL SPRINGATE, DAN MODEL ZMIJEWSKI DALAM MEMPREDIKSI KEBANGKRUTAN BANK SYARIAH DI INDONESIA

Diyah Santi Hariyani (Universitas PGRI Madiun)
Agung Sujianto (Universitas PGRI Madiun)



Article Info

Publish Date
24 Feb 2018

Abstract

ABSTRACTThe purpose of this research to provide empirical evidence that the Model Altman , Springate , and Zmijewski is the most appropriate model for predicting bankruptcy Islamic Bank in Indonesia . The population in this study are all Islamic banks listed on the Indonesia Stock Exchange . This study uses secondary data from the financial statements of Islamic banks in 2010-2014 . Testing the hypothesis in this study using normality test, homogeneity test, and one way ANOVA test ( different test ) . The results showed that Springate model is the most appropriate model to predict the Islamic banks in Indonesia with an accuracy of 38.00 % , then Model Zmijewski with 28.00 % accuracy rate and Altman with an accuracy of 0.00 % .Keywords : Altman Z-Score Model, Springate S-Score Model, Zmijewski X-Score Model.

Copyrights © 2017






Journal Info

Abbrev

inventory

Publisher

Subject

Decision Sciences, Operations Research & Management Economics, Econometrics & Finance

Description

INVENTORY: JOURNAL ACCOUNTING is a medium of scientific communication in Accounting published by Universitas PGRI Madiun which published two (2) times a year that is in April and October. INVENTORY : JOURNAL ACCOUNTING has regitered number ISSN: 2597-7202 (Print) and 2613-912X (Online). Contains ...