Perwira Journal of Economics and Business (PJEB)
Vol 6 No 1 (2026)

ANALISIS PERBANDINGAN MODEL TAFFLER, GROVER DAN ZMIJEWSKI DALAM MEMPREDIKSI KEBANGKRUTAN

Yana, Shara Agustin Anggi (Unknown)
Widodo, Tri (Unknown)
Puspita, Maria Entina (Unknown)



Article Info

Publish Date
10 Feb 2026

Abstract

This study aims to determine bankruptcy prediction using the Taffler, Grover, and Zmijewski models for food and beverage companies listed on the Indonesia Stock Exchange for the 2020-2023 period. This study is a quantitative study using secondary data published by the Indonesia Stock Exchange. The research sample consisted of 20 companies. The data collection method used documentation methods with data analysis of bankruptcy prediction calculations using the Taffler, Grover, and Zmijewski models. The results showed that the Taffler method categorized 16 companies as not experiencing potential bankruptcy and 4 companies as having potential bankruptcy. The Grover model categorized 19 companies as not experiencing potential bankruptcy and 1 company as having potential bankruptcy. The Zmijewski model categorized 19 companies as not experiencing potential bankruptcy and 1 company as having potential bankruptcy. Of the three bankruptcy analysis models, the Taffler model was considered superior in predicting bankruptcy compared to the other methods. This demonstrates the importance of corporate transparency in presenting complete annual reports, including providing calculations of company bankruptcy predictions so that investors can analyze and use them as evaluation material before investing. Companies showing signs of bankruptcy can still consider and develop their financial activities, as well as introduce new or interesting ideas to help the company grow and avoid the risk of bankruptcy.

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Journal Info

Abbrev

pjeb

Publisher

Subject

Economics, Econometrics & Finance

Description

Jurnal ini merupakan jurnal yang diterbitkan oleh Universitas Perwira Purbalingga, yang menerbitkan manuskrip teotitis dan riset yang berkaitan dengam Isu-isu: 1. Auditing 2. Akuntansi Manajemen 3. Sistem Informasi Akuntansi 4. Akuntansi Keuangan 5. Akuntansi Syariah 6. Teori akuntansi 7. Akuntansi ...