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All Journal Jurnal Kajian Akuntansi dan Auditing
Diah Astutiningtyas
Universitas Muria Kudus
Economics, Econometrics & Finance Social Sciences

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ANALISIS KEAKURATAN PREDIKSI KEBANGKRUTAN MENGGUNAKAN METODE ALTMAN Z-SCORE DAN SPRINGATE PADA PT. ANTAM TBK. Nesa Windurahmani; Diah Astutiningtyas; Diah Ayu Susanti
Jurnal Kajian Akuntansi dan Auditing Vol. 22 No. 2 (2026): Oktober 2026
Publisher : Fakultas Ekonomi dan Bisnis Universitas Bung Hatta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37301/2k2cg567

Abstract

This study aims to analyze the financial health and bankruptcy potential of PT Aneka Tambang Tbk. for 2021–2025 using the Altman Z-Score (non-manufacturing modification) and Springate models, and to compare the consistency of the classifications produced by both models. This research employs a quantitative, comparative-descriptive design using secondary data from the company’s annual reports. The sample was determined through purposive sampling, yielding five annual observations (n = 5). The results show that the Z-Score ranged from 5.33 to 7.65, above the 2.60 safe-zone threshold, while the S-Score ranged from 1.60 to 2.64, above the 0.862 cut-off. Both models therefore classified the company as financially healthy in every year of the period. These findings indicate a low bankruptcy risk and are consistent with the company’s liquidity position. However, because the company did not experience bankruptcy during the observation period and the sample is limited to one firm over five years, the findings do not allow conclusions about the predictive accuracy or relative superiority of either model. Future research should validate the models against actual conditions using more firms and longer periods.
Co-Authors Diah Ayu Susanti Nesa Windurahmani