JAKBS
Vol. 3 No. 4 (2026): Januari - Maret

Analisis Prediksi Kebangkrutan Pada Perusahaan Sub Sektor Hotel, Restoran Dan Pariwisata Di Bursa Efek Indonesia

Iyonna Jermina Salakay (Pattimura University)
Christina Sososutiksno (Pattimura University)
Ferry H. Basuki (Pattimura University)



Article Info

Publish Date
22 Jan 2026

Abstract

Financial distress is the decline stage of a company's financial condition. Companies experiencing financial difficulties in the long term have a tendency to go bankrupt. There are many people who will be harmed if a company went bankrupt, which is required for bankruptcy prediction models that can provide early warning for the company. This study was conducted to determine whether there is a difference Grover models with Altman ZScore models, Grover models with Springate models, and Grover models with Zmijewski models and to determine the most accurate bankruptcy prediction model. Research using a paired test analysis techniques samplet-test with the help of Microsoft Excel program. The conclusion of the results of this research test shows significant differences between the Grover model, the Altman Z-Score model, the Springate model, and the Zmijewski model and the most accurate of these four models is the Altman Z-Score model, because it provides very clear results in distinguishing companies that are in the safe zone and those in the warning zone.

Copyrights © 2026






Journal Info

Abbrev

jakbs

Publisher

Subject

Economics, Econometrics & Finance

Description

Jurnal Akuntansi Keuangan dan Bisnis (JAKBS), with registered number ISSN 2987-9078 (Online) is a multidisciplinary scientific journal published by CV. ITTC INDONESIA. JAKB provides a specialized forum for the publication of research in the area of financial economics and the theory of the firm, ...