SOSIOHUMANIORA: Jurnal Ilmiah Ilmu Sosial dan Humaniora
Vol 8 No 2 (2022): Agustus 2022

Model prediksi kebangkrutan pada perusahaan perusahaan properti-konstruksi di Indonesia

Hendra Kusmartono (Universitas Bina Nusantara)
Toto Rusmanto (Universitas Bina Nusantara)



Article Info

Publish Date
01 Aug 2022

Abstract

This study aims to analyze the Altman, Grover, and AAN models in predicting the bankruptcy of construction-property companies in Indonesia. Sample selection used the purposive sampling method, and the sample is property and construction companies listed on the Indonesia Stock Exchange. Data analysis used Hit Ratio followed by Kruskal Wallis and Mann-Whitney statistical tests. The analysis of bankruptcy predictions using the Altman method obtained that in 2015 there were two issuers grouping bankrupt companies; in 2016, 2017, and 2018, there were four issuers, and five issuers in 2019. The Grover method predicted two issuers to go bankrupt in 2016, four issuers in 2017, three in 2018, and five in 2019. The bankruptcy prediction of the AAN method shows that there are 18 issuers (2015), 19 issuers (2016), 22 issuers (2017), and 20 issuers (2018). Based on the Hit Ratio value, the accuracy of the Altman method is 88.85%, the Grover method is 90.38%, and the AAN method is 61.54%. There is a significant difference between the accuracy of the Grover method, Altman and the AAN method. The best order of accuracy in predicting bankruptcy is the Grover, Altman, and AAN methods.

Copyrights © 2022






Journal Info

Abbrev

sosia

Publisher

Subject

Arts Humanities Education

Description

SOSIOHUMANIORA berisi artikel tentang gagasan konsep, teori, kajian dan hasil penelitian dari berbagai bidang yang berkaitan dengan sosial, budaya dan pendidikan dari para peneliti, praktisi serta hasil karya tugas akhir mahasiswa yang memenuhi ...