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All Journal JURNAL PENDIDIKAN TAMBUSAI JAMMI International Journal of Trends in Accounting Research Research in Accounting Journal
Nugraha, Maulana
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Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Social Sciences

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Journal : International Journal of Trends in Accounting Research

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Bankruptcy Prediction Analysis in Goods Sector Companies Primary Consumers Listed on The Indonesia Stock Exchange Nugraha, Maulana
INTERNATIONAL JOURNAL OF TRENDS IN ACCOUNTING RESEARCH Vol. 3 No. 2 (2022): International Journal of Trends in Accounting Research (IJTAR)
Publisher : Asosiasi Dosen Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (264.465 KB) | DOI: 10.54951/ijtar.v3i2.399

Abstract

This study aims to determine there are differences in predicting the bankruptcy of primary consumer goods sector companies listed on the Indonesian stock exchange in 2016-2020 by using the Altman Zscore, Zmijewski and Springate bankruptcy prediction models in predicting corporate bankruptcy and to find out which prediction model is better. accurate in predicting corporate bankruptcy. The number of samples used in this study amounted to 18 companies with five years of observation and sampling technique using purposive sampling method. The data analysis technique used is the Kruskal-Wallis test and the level of accuracy test. The results of this study indicate that there is a significant difference from the results of the Altman Zscore, Zmijewski and Springate bankruptcy prediction models using the Kruskal-Wallish H test. with an accuracy rate of 78%.
Co-Authors Ismayeni, Luthfi Luthfi Ismayeni Nst, Chyntia Juliani Suriyanti, Linda Hetri SURYANI Suryani Suryani