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All Journal Jurnal Akuntansi, Ekonomi dan Manajemen Bisnis
Nadzuba Vio Larizza
Institut Teknologi dan Bisnis Asia Malang
Economics, Econometrics & Finance

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Pengukuran Potensi Financial Distress Pada Perusahaan Pertambangan Sektor Batu Bara Tahun 2021 – 2023 Nadzuba Vio Larizza; Mulyaningtyas Mulyaningtyas
Jurnal Akuntansi, Ekonomi dan Manajemen Bisnis Vol. 5 No. 3 (2025): November : Jurnal Akuntansi, Ekonomi dan Manajemen Bisnis
Publisher : Pusat Riset dan Inovasi Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jaemb.v5i3.7774

Abstract

The purpose of this study is to assess the accuracy of three bankruptcy prediction models: Altman Z-Score, Springate S-Score, and Grover in coal mining companies listed on the Indonesia Stock Exchange during the period 2021 to 2023. The analysis process was conducted using a statistical approach including descriptive analysis, normality test, ANOVA, and Games-Howell post-hoc follow-up test. The research findings indicate significant differences between the three models. The Altman Z-Score shows more conservative results, highlighting high risks, while the Springate S-Score provides optimistic results with an accuracy of 93.33%. The Grover model shows the highest performance with an accuracy level reaching 100%. Based on these results, Grover is considered the most superior in identifying bankruptcy risks in the coal mining sector. The results of this study are expected to serve as a strategic reference for business actors and investors in data-driven decision-making..
Co-Authors mulyaningtyas, mulyaningtyas