ANALISIS PREDIKSI POTENSI KEBANGKRUTAN DENGAN MODEL ALTMAN Z – SCORE , ZMIJEWSKI, SPRINGATE DAN GROVER PADA PERUSAHAAN PERBANKAN DI BURSA EFEK INDONESIA
Keywords:
financial distress, prediction model, financial statementsAbstract
Financial distress is the decline stage of a company’s financial condition. Companies experiencig financial difficulties in the long term have a tendency to go bankrupt. There are many people who will be harned if a company went bankrupt, which is required for bankruptcy prediction models that can provide early warning for the comapny. this study was conducted to determine whether there is a difference Altman Z-score models with Zmijewski models, Altman Z-score model with Springate models, Altman Z-score models with grover models and o determine the most accurate bankruptcy prediction model. Research using a paired test analysis techniques samplet-test the help of microsoft excel program
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Springate, G. L. (1978). Predicting the Possibility of Failure in a Canadian firm. (Unpublished Thesis). Britisch Columbia, Canada: Simon Fraser University.
Zmijewski, M. E. (1984). “Methodological Issues Relate to the Estimation of Financial of Financial Distress Prediction Models”. Journal of Accounting Research.Vol 2.
Altman, E. I. (1968). Financial Ratios, Discriminant Analysis and the Prediction of Corporate Bankruptcy. The Journal of Finance. Vol 23 No 4.
Gerdian, P. (2016). Analisis Akurasi Metode Altman, Grover, Springate dan Zmijewski dalam Memprediksi Perusahaan Delisting (Studi Empiris pada Perusahaan Manufaktur di Bursa Efek Indonesia Periode 20119-2013). Skripsi.
Grover, J., & Lavin, A. (2001). Financial Ratios, Discriminant Analysis and The Prediction of Corporate Bankruptcy: a Service Industry Extension of Altman’s Z-Score Model of Hantono 179 Bankruptcy Prediction. Working Paper. Southern Finance Assosiation Annual Meeting.
Halim, M H. (2012) Analisis Laporan Keuangan. Yogyakarta : Unit Penerbit Dan Percetakan Sekolah Tinggi Ilmu Manajemen YKPN.
Hanafi, M (2010) Manajemen Keuangan. Yogyakarta:BPFE Yogyakarta Edisi 1.
Munawir. (2010). Analisis Laporan Keuangan. Yogyakarta: Liberty Edisi Keempat.
Prihadi, T. (2010). Analisis Laporan Keuangan. Jakarta:PPM Manajemen.
Prihanthini, N M. (2013). Prediksi Kebangkrutan Dengan Model Grover, Altman. E-Journal Akuntansi Universitas Udayana. Vol. 52, 420-423.
Sinambela, Sarton. 2009. Prediksi Kebangkrutan Perusahaan Makanan Dan Minuman: Dengan Pendekatan Metode Altman Pada Perusahaan Yang Tercatatdi Bursa Efek Indonesia Periode 2003-2007. Majalah Forum Ilmiah. 3(7). Fakultas Ekonomi Universitas Mpu Tantular. Subramanyam, K. R. & Wild, John. 2010. Analisis Laporan Keuangan. Jakarta.
Springate, G. L. (1978). Predicting the Possibility of Failure in a Canadian firm. (Unpublished Thesis). Britisch Columbia, Canada: Simon Fraser University.
Zmijewski, M. E. (1984). “Methodological Issues Relate to the Estimation of Financial of Financial Distress Prediction Models”. Journal of Accounting Research.Vol 2.
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Published
2020-07-31
How to Cite
Apriyani, R. (2020). ANALISIS PREDIKSI POTENSI KEBANGKRUTAN DENGAN MODEL ALTMAN Z – SCORE , ZMIJEWSKI, SPRINGATE DAN GROVER PADA PERUSAHAAN PERBANKAN DI BURSA EFEK INDONESIA. Prisma (Platform Riset Mahasiswa Akuntansi), 1(4), 1–9. Retrieved from http://ojs.stiesa.ac.id/index.php/prisma/article/view/648
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