Analisis financial distress dengan metode Altman, Zmijewski, Grover, Springate, Ohlson dan Zavgren untuk memprediksi kebangkrutan pada perusahaan ritel

Fahma, Yoga Taufan and Setyaningsih, Nina Dwi (2021) Analisis financial distress dengan metode Altman, Zmijewski, Grover, Springate, Ohlson dan Zavgren untuk memprediksi kebangkrutan pada perusahaan ritel. Jurnal Ilmiah Bisnis dan Ekonomi Asia, 15 (2). pp. 200-216. ISSN 0126-1258

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Abstract

Financial distress is a condition of the company's financial performance which is marked by a decline in the company's net profit and the difficulty of the company paying short-term obligations and long-term obligations. This if allowed to drag on will cause the company to go bankrupt. There are various methods to predict company bankruptcy, namely the Altman, Zmijewski, Grover, Springate, Ohlson, and Zavgren methods. The purpose of this thesis is to determine the accuracy of financial distress analysis from various methods to predict bankruptcy.The research used is quantitative research with a descriptive approach. The statistical analysis in this study uses the calculation of the company's financial ratios from each bankruptcy method, while the hypothesis test uses accuracy and type of error. The results of this study indicate that the Altman method has an accuracy of 80%. The Zmijewski method has an accuracy of 60%. The Grover method has an accuracy of 80%.The Springate method has an accuracy rate of 70%. Ohlson's method has an accuracy of 90%. The Zavgren method has an accuracy of 100%. From these results it can be concluded that the Zavgren method is the most accurate in predicting bankruptcy in Retail companies.

Item Type:	Journal Article
Keywords:	financial distress; kebangkrutan; metode analisis
Subjects:	14 ECONOMICS > 1402 Applied Economics > 140207 Financial Economics
Divisions:	Faculty of Economics > Department of Accounting
Depositing User:	Nina Dwi
Date Deposited:	10 Feb 2023 10:13

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