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All Journal Media Akuntansi dan Perpajakan Indonesia (MAPI)
Nakamura, Tiffany Mica
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Economics, Econometrics & Finance

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ANALISIS FINANCIAL DISTRESS SAAT KRISIS KEUANGAN GLOBAL: STUDI EMPIRIS PADA BUMN NON-KEUANGAN Nakamura, Tiffany Mica
Media Akuntansi dan Perpajakan Indonesia Vol 2 No 2 (2021): MEDIA AKUNTANSI DAN PERPAJAKAN INDONESIA
Publisher : Accounting Study Program, Universitas Ciputra Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37715/mapi.v2i2.1722

Abstract

This study aims to determine the differences and levels of accuracyof the Altman Z-Score, Springate S-Score, and Zmijewski X-Score inpredicting financial distress before, during, and after the global financialcrisis. The sample in this study used nine state-owned companies in thenon-financial sector, which were listed on the Indonesia Stock Exchange forthe period 2005–2012. Data collection used secondary data from thecompany’s annual reports—data analysis methods using the Kruskall - Wallistest as a comparative test used to determine differences. This study indicatesno differences in predictions before, during, and after the global financialcrisis. The accuracy test states that the three prediction models are appropriate,but the Altman Z-Score is the model with the highest accuracy level.
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