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All Journal Jurnal Ilmiah Akuntansi Kesatuan
Hidayat, Ahsan Nurfalah
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Economics, Econometrics & Finance

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Comparison Of Corporate Bankruptcy Predictions Based On The Altman Model And Springate Approach: Case Study of the Technology Sector Listed on the IDX for the 2021-2023 Period Hidayat, Ahsan Nurfalah; Mutmainah, Isbandriyati; Marnilin, Feni
Jurnal Ilmiah Akuntansi Kesatuan Vol. 12 No. 6 (2024): JIAKES Edisi Desember 2024
Publisher : Institut Bisnis dan Informatika Kesatuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/jiakes.v12i6.2690

Abstract

This study was conducted to determine the financial performance of technology sector companies from the analysis of bankruptcy prediction using the Altman Z-Score and Springate S-Score methods and compare the accuracy and type error of the two methods in the 2021-2023 period. This study uses secondary data obtained from the Indonesia Stock Exchange using quantitative descriptive analysis techniques. The determination of the sample in this study uses a nonprobability sampling method, precisely with a purposive sampling technique. The results of this study show that based on the Altman Z-Score method, there are 4 technology sector companies that have the potential to experience bankruptcy for 3 consecutive years, including ATIC, DIGI, CASH, ENVY. Based on the Springate S-Score method, it is indicated that 4 companies have the potential to go bankrupt for 3 consecutive years, including DIGI, CASH, ENVY, CYBR. The accuracy and type error rate obtained for three years in technology sector companies based on the Springate S-Score method resulted in a higher accuracy of 72% in 2022 with lower type errors compared to the Altman Z-Score method. Keywords: Technology Sector, Bankruptcy, Altman Z-Score, Springate S-Score
Co-Authors Isbandriyati Mutmainah Marnilin, Feni