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Ni Luh Putu Santi Artini
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Economics, Econometrics & Finance

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Analisis Prediksi Kebangkrutan Menggunakan Model Altman, Springate, Grover, dan Zmijewski pada Perusahaan Sektor Consumer Cyclicals Ni Luh Putu Santi Artini; Ida Bagus Putra Astika
E-Jurnal Akuntansi Vol 34 No 3 (2024)
Publisher : Accounting Department, Economic and Business Faculty of Universitas Udayana in collaboration with the Association of Accounting Department of Indonesia, Bali Region

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24843/EJA.2024.v34.i03.p08

Abstract

The bankruptcy prediction model is useful for knowing the condition of the company. The aim of this research is to obtain empirical evidence regarding consumer cyclical sector companies that are predicted to go bankrupt using the Altman, Springate, Grover, and Zmijewski models, as well as the differences between the four models. The sample determination method uses a purposive sampling method. The data used is secondary data in the form of financial reports for 2020-2021 obtained from the Indonesian Stock Exchange. The analysis technique uses the formula for each model, the Mann-Whitney test and the Kruskal-Wallis test. The research results show that there are companies in the consumer cyclicals sector that are predicted to go bankrupt using the Altman, Springate, Grover, and Zmijewski models, and there are differences between the four models. The results of this research provide information to company management to evaluate company performance, especially in consumer cyclical sector companies that are predicted to experience bankruptcy. Keywords: Bankruptcy; Altman; Springate; Grover; Zmijewski
Co-Authors Ida Bagus Putra Astika