Analisis Komparatif Tingkat Akurasi Model Prediksi Kebangkrutan antara Model Altman, Zmijewski, Springate dan Grover pada Perusahaan Delisting 2018 di Bursa Efek Indonesia

Deby Aisyah Rj Nur, Aztyara Ismadharliani, Neneng Sudharyati

Abstract


This research purposes are to analyze the score results of the Altman Z-Score bankruptcy prediction model, Zmijewski model, Springate model and Grover model towards companies that are listed in the BEI Delisting Year 2018. Also to find out which bankruptcy prediction models that have the highest accuracy among the four the bankruptcy prediction model. The sample used in this research are companies that are listed in the BEI Delisting Year 2018 which are as many as 4 companies. Calculations are made on the financial statements of the last 4 years of each company from 2014 to 2017. The results of the research indicate that the Springate bankruptcy prediction model is a bankruptcy prediction model that has the highest level of accuracy of 100%.

 


Keywords


bankruptcy; altman z-score; zmijewski; springate; grover; delisting

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References


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Hadi, Syamsul &Atika Anggraeni, 2008. Pemilihan Prediktor Delisting Terbaik (Perbandingan Antara The Zmijewski Model, The Altman Mode, dan The Springate Model). Jurnal Akuntansi dan Auditing Indonesia.

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DOI: http://dx.doi.org/10.33087/ekonomis.v6i2.691

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