INVENTORY: JURNAL AKUNTANSI
Vol 3, No 2 (2019)

PERBEDAAN MODEL OHLSON, MODEL TAFFLER DAN MODEL SPRINGATE DALAM MEMPREDIKSI FINANCIAL DISTRESS

Anny Widiasmara (Universitas PGRI Madiun)
Henny Catur Rahayu (Universitas PGRI Madiun)



Article Info

Publish Date
10 Oct 2019

Abstract

The purpose of this study is to provide empirical evidence that there are differences in the Ohlson, the Taffler and the Springate Model in predicting financial distress for companies listed on the Indonesia Stock Exchange in 2015-2017. The population in this study are all nine industrial sector companies listed. This study uses secondary data from annual financial reports / annual report in 2015-2017. Testing the hypothesis in this study using the normality test and the Kruskal Wallis test (different test). The results showed that the Taffler model is the model that has the highest level of accuracy in predicting financial distress conditions of companies listed on the Stock Exchange with an accuracy rate of 83.93%, then the Springate Model with an accuracy rate of 54.91% and the Ohlson Model which is a model with the lowest accuracy rate is 6.70%.Keywords: Ohlson Model, Taffler Model, Springate Model, Financial Distress

Copyrights © 2019






Journal Info

Abbrev

inventory

Publisher

Subject

Decision Sciences, Operations Research & Management Economics, Econometrics & Finance

Description

INVENTORY: JOURNAL ACCOUNTING is a medium of scientific communication in Accounting published by Universitas PGRI Madiun which published two (2) times a year that is in April and October. INVENTORY : JOURNAL ACCOUNTING has regitered number ISSN: 2597-7202 (Print) and 2613-912X (Online). Contains ...