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All Journal Balance : Jurnal Akuntansi dan Bisnis
Rachmania
Universitas Islam Negeri Raden Fatah Palembang
Economics, Econometrics & Finance

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Comparative Analisis Perbandingan Tingkat Akurasi Model Altman Z-Score, Springate, Zmijewski, Taffler, dan Grover dalam Memprediksi Financial Distress Pada BPD yang Memiliki UUS Tahun 2019-2024 Dila Sriwahyuni; Peny Cahaya Azwari; Rachmania
Balance : Jurnal Akuntansi dan Bisnis Vol. 10 No. 2 (2025): Balance : Jurnal Akuntansi dan Bisnis
Publisher : Universitas Muhammadiyah Palembang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32502/balance.v10i2.932

Abstract

The banking sector, particularly Regional Development Banks (BPD) with General Sharia Units (UUS), plays a strategic role in supporting regional economies. The 2019-2024 period was marked by significant economic dynamics, including the impact of the Covid-19 pandemic, which triggered a slowdown in growth and potential financial difficulties in the banking sector. This study aims to determine the accuracy level of the Altman Z-Score, Springate, Zmijewski, Taffler, and Grover models in predicting potential financial distress in BPD with UUS from 2019 to 2024. Using a descriptive quantitative approach with purposive sampling, 11 companies were selected. The results show that the Altman Z-Score and Taffler models have the highest accuracy rate of 100%, followed by Grover 90.9%, Springate 87.8%, and Zmijewski 74.2%. Therefore, the Altman Z-Score and Taffler models are the most accurate predictors of financial distress in BPD with UUS.
Co-Authors Dila Sriwahyuni