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All Journal Wahana Riset Akuntansi Jurnal Eksplorasi Akuntansi (JEA) Jurnal Nuansa Karya Akuntansi
Nelvirita Nelvirita
Fakultas Ekonomi, Universitas Negeri Padang
Economics, Econometrics & Finance

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Journal : Jurnal Nuansa Karya Akuntansi

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Prediksi Kebangkrutan dengan Model Grover, Altaman Z-Score, Springate, Zmijewski, Olhson dan Fulmer: pada Perusahaan Pertambangan di Bursa Efek Indonesia (BEI) Tahun 2017 – 2021 Wulansari, Siska; Nelvirita, Nelvirita
Jurnal Nuansa Karya Akuntansi Vol 2 No 3 (2024): Jurnal Nuansa Karya Akuntansi
Publisher : Universitas Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24036/jnka.v2i3.54

Abstract

The aim of this research is to determine (1) predictions of bankruptcy for mining companies listed on the Indonesia Stock Exchange using the Altman Z-Score, Springate, Fulmer, Ohlson, Zmijewski and Grover models from 2017 to 2021, and (2) to determine the level of accuracy six models in predicting bankruptcy. The sampling method used purposive sampling with several criteria which resulted in 37 samples of mining companies during 5 years of data observation. The research results show that, using the Altman model and the Ohlson model, it is estimated that 12 companies will experience bankruptcy. Springate model shows that 28 companies will go bankrupt. Meanwhile, the Fulmer and Zmijewski model predicts 31 companies will go bankrupt and the Grover model predicts 2 companies will go bankrupt. The Zmijewski model is a model that has the highest level of accuracy in predicting bankruptcy in mining companies, namely with an accuracy level of 98%.
Pengaruh Efektivitas Komite Audit, Bankruptcy Prediction, dan Solvabilitas terhadap Audit Delay Altarisya, Viola; Nelvirita, Nelvirita
Jurnal Nuansa Karya Akuntansi Vol 1 No 3 (2023): Jurnal Nuansa Karya Akuntansi
Publisher : Universitas Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24036/jnka.v1i3.32

Abstract

This research analyzes the influence of audit committee effectiveness, bankruptcy prediction, and solvency on audit delays. This research uses annual reports on basic material sector companies listed on the Indonesian stock exchange for 2018-2022. The sampling technique used in this research is purposive sampling, with a total sample of 70 companies in 2018-2022. This study uses multiple linear regression analysis in hypothesis testing. The results showed that audit committee. The sample selection in this study used a purposive sampling technique. The research results show that the effectiveness of the audit committee and Bankruptcy prediction do not have a significant effect on audit delay. Meanwhile, solvency has a significant effect on audit delay.
Co-Authors Altarisya, Viola Amelia Yastari Gian Javier Fausta Gipson Guido Turnip Herfen, Rafi Prima Intan Nurbaiti Fawziah Juhari, Dalvad Maharani, Shilla Maisil Delvira Mayar Afriyenti Putri, Azizah Dwi Serly, Vanica Titi Andriza Wahyu Septian R Wikky Lendika Putra Wulansari, Siska Yandita, Dillanof Yanto, Anggie Ardila Yunita, Vira