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All Journal Akuisisi : Jurnal Akuntansi SELAPARANG: Jurnal Pengabdian Masyarakat Berkemajuan JPEK (Jurnal Pendidikan Ekonomi dan Kewirausahaan) Valid Jurnal Ilmiah International Journal of Economics Development Research (IJEDR) Jurnal Abdimas Sangkabira Riset, Ekonomi, Akuntansi dan Perpajakan (REKAN) East Asian Journal of Multidisciplinary Research (EAJMR) Balance : Jurnal Akuntansi dan Manajemen Jurnal Ilmiah MEA (Manajemen, Ekonomi, dan Akuntansi) International Journal of Business and Applied Economics (IJBAE) Journal of Management Accounting, Tax and Production IIJSE Jurnal Riset Mahasiswa Akuntansi Global Review of Tourism and Social Sciences
Suryantara, Adhitya Bayu
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Journal : Riset, Ekonomi, Akuntansi dan Perpajakan (REKAN)

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Potensi Kebangkrutan Perusahaan dengan Notasi Khusus menggunakan Zmijewksi X Score Model dan Ohlson O Score Model Hudaya, Robith; Kartikasari, Nungki; Suryantara, Adhitya Bayu; Sukma, Paradisa
Riset, Ekonomi, Akuntansi dan Perpajakan (Rekan) Vol 5 No 1 (2024): Riset, Ekonomi, Akuntansi dan Perpajakan (Rekan )
Publisher : Universitas Bumigora

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30812/rekan.v5i1.3650

Abstract

The Indonesian Stock Exchange (BEI) regulations in the form of Circular Letter Number: SE-00001/BEI/12-2018 require that companies be broken down into various letter notations so that their condition can be mapped. This particular notation is a warning given by the IDX to investors to protect themselves from problematic issuers and to each issuer to comply with the rules to avoid embedding more special notations. This research was conducted to map the company's potential for bankruptcy, as seen from whetherthere were financial difficulties in the year before the special notation was given. This depiction will provide initial detection for Indonesian capital market investors in investing their capital. It can serve as empirical evidence as to whether all companies previously given special notations experienced potential bankruptcy. Two financial difficulty analysis tools are used, namely the Zmijewksi X Score Model, which is based on Multiple Discriminant Analysis (MDA), and the Ohlson O Score Model, which isbased on Logistic Regression. The research results found that calculating financial distress using the X-Score model in 154 companies that received special notation found that 60 companies had the potential to experience bankruptcy. For 94 companies, there is no potential for bankruptcy in 2021. Calculation of financial distress using the O-Score model for 154 companies that received special notation found that 34 companies had the potential to experience bankruptcy. For 120 companies, there is no potential for bankruptcy in 2021. Companies with the notations E, B, Y, D and S have an enormous potential for bankruptcy. Based on these findings, investors are asked to avoid shares with this notation so as not to experience losses in investing.
Co-Authors Adheitya Widaniyansyah, Adheitya Animah Animah Ardiansyah, Muhammad Rifki Ayudia Sokarina Bayu Kurniawan Biana Adha Inapty, Biana Adha Eni Indriani Fikri, Muhammad Ali Hakiki, Mirzan Hanani, Tri Isnawati, ⁠Isnawati Kartikasari, Nungki Kurnianti, Ari Lestari, Baiq Anggun Hilendri Lilik Handajani Martiningsih, RR Sri Pancawati Mawaddah, Tia Nabila, D. Tialurra Della Nafiatun, Failman Paradisa Sukma Prasidya, Tusta Citta Ihtisan Tri Prihatin, Meliani Putra, I Gede Arse Dana Riandi, Husfan Rini Ridhawati Rizki Nurhidayah, Rizki Robith Hudaya Saipul Arni Muhsyaf Siti Hawa Suhaedi, Wirawan Sumita, Nabila Okta Viky Mainnatul Millah Zahirah, Sayyidah Yasmin Zakiro, Fadilla