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Submitted
21 August 2023
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22 August 2023
Published
6 September 2023
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Abstract

Penelitian ini bertujuan untuk mengetahui tingkat akurasi serta tingkat error masing-masing model Altman, Zmijewski, Grover, dan Ohlson pada perusahaan go public tahun 2015-2020. Penentuan sampel pada penelitian ini menggunakan purposive sampling. Sampel dibagi menjadi 53 sampel financial distress dan 180 sampel non-financial distress, yang terdiri dari 15 perusahaan terprediksi financial distress dengan masing-masing memiliki dua perusahaan sehat sejenis sebagai pembanding. Teknik analisis data menggunakan model analisis Altman revisi dan modifikasi, Zmijewski, Grover, dan Ohlson. Hasil penelitian menunjukkan mode Grover sebesar 88%, model Altman 85%, model Zmijewski 77%, dan model Ohlson 37%. Kesimpulan pada perusahaan ini model Grover menjadi model terbaik yang dapat digunakan untuk menganalisis financial distress pada perusahaan go public.

Keywords

kesulitan keuangan tingkat akurasi Altman Zmijewski Grover Ohlson kesulitan keuangan tingkat akurasi Altman Zmijewski Grover Ohlson

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Safitri, A. R., & Arifin, Z. (2023). Analisis Akurasi Model-model Pemprediksi Kebangkrutan: Studi pada Perusahaan Go Public yang Mengalami Financial Distress. Selekta Manajemen: Jurnal Mahasiswa Bisnis & Manajemen, 2(3), 323–344. Retrieved from https://jurnal.uii.ac.id/selma/article/view/30193
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