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Predicting Bankruptcy of Pharmaceutical Companies Using The Altman Z-Score and Grover Methods Ratnasari, Ina; Nugraha, Nugraha; Sutardiyanta, Ihwan
Accounthink : Journal of Accounting and Finance Vol. 9 No. 1 (2024): March 2024
Publisher : Badan Penerbit Fakultas Ekonomi dan Bisnis Universitas Singaperbangsa Karawang

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Abstract

The main objective of this study is to evaluate and contrast the effectiveness of two financial distress prediction models to predict bankruptcy, namely Altman Z-Score and Grover. The sampling method used was purposive sampling, where the samples were purposively selected from the population of pharmaceutical companies listed on the Indonesia Stock Exchange (IDX), which was listed in 2018. The results showed that the evaluated predictive models were able to forecast the incidence of financial distress to predict bankruptcy. In terms of accuracy, the Altman Z-Score model stands out as the most effective than the Grove model, with an accuracy rate of 86.67%. It is followed by the Grover model, which occupies the second position with an accuracy rate of 55.56%.
The Influence of BOPO, LDR/LFR, and NPL on the Profitability of Core Capital Bank Group (KBMI) 1 Banks During the Covid-19 Pandemic Sutardiyanta, Ihwan; Nugraha, Nugraha
Accounthink : Journal of Accounting and Finance Vol. 9 No. 1 (2024): March 2024
Publisher : Badan Penerbit Fakultas Ekonomi dan Bisnis Universitas Singaperbangsa Karawang

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Abstract

This study aims to evaluate the impact of the Operational Costs to Operating Income ratio (BOPO), Loan to Deposit Ratio (LDR), and Non-Performing Loans (NPL) on Profitability, measured through the Return On Assets (ROA) and Net Profit Margin (NPM) ratios of Bank KBMI 1 during the Covid-19 pandemic period spanning from 2020 to 2023. The research encompassed 28 companies affiliated with Bank KBMI 1/BUKU 1 as the population, and 25 companies were chosen as samples using purposive sampling techniques. The analysis was conducted through multiple linear regression on a dataset comprising 75 time series. The findings of the research indicate that: (1) BOPO exhibits a negative and statistically significant influence on profitability, encompassing both ROA and NPM, (2) NPL and LDR/LFR do not wield a significant impact on profitability, be it ROA or NPM. Consequently, in totality, BOPO, LDR/LFR, and NPL collectively contribute to influencing profitability.
The Influence of Education Level and Coding Bootcamp, Through Competency and Its Impact on IT Personnel Performance Sutardiyanta, Ihwan; Sobandi, Ade
Moneter: Jurnal Keuangan dan Perbankan Vol. 12 No. 2 (2024): JULI
Publisher : Universitas Ibn Khladun Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32832/moneter.v12i2.781

Abstract

This study aims to analyze the effect of Level of Education and Coding Bootcamp on Competency and its impact on IT Personnel Performance. The population of this study is IT Engineers who work in several companies with a sample size of 80 respondents. The data collection method used was a questionnaire. The data analysis technique uses PLS-SEM. The results showed that directly, Level of Education has no significant effect on Competency, Coding Bootcamp has a positive and significant effect on Competency, Level of Education has no significant effect on Performance, Coding Bootcamp has a positive and significant effect on Performance, Competency has a positive and significant effect on Performance and Competency variables mediate between Level of Education and Coding Bootcamp variables on IT Personnel Performance.