CD Skripsi

Analisis Komparatif Model Prediksi Kebangkrutan Dalam Memprediksi Financial Distress (Studi Empiris Pada Perusahaan Makanan Dan Minuman Yang Terdaftar Di Bursa Efek Indonesia Periode 2012-2015)

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This study purpose to determine whether there are differences among Altman’s model, Springate’s model, Zmijewski’s model, and Grover’s model to predict financial distress on food and beverage companies listed on the Indonesia Stock Exchange. This study compares four predicted model of bankruptcy namely Altman’s model, Springate’s model, Zmijewski’s model, and Grover’s model. The data used in the form of annual financial statements that have been published by the companies in the Indonesia Stock Exchange. The population is food and beverage companies listed on Indonesia Stock Exchange period 2012-2015. The sampling technique is purposive sampling with 13 total sample. Paired sample t-test was used to test the differences between Altman’s model, Springate’s model, Zmijewski’s model, and Grover’s model in predicting financial distress. Test results show that between Altman’s model with Springate’s model and between Zmijewski’s model with Grover’s model there is no significant difference. Further comparison results show that there is a difference between Altman’s model with Zmijewski’s model, Altman’s model with Grover’s model, Springate’s model with Zmijewski’s model and Springate’s model with Grover’s model in analyzing the potential of financial distress. The result of paired sample t-test shows that the t-count value between Altman’s model with Springate’s model (-3,740) is smaller than t-table (2,008) it can be concluded that H01 is accepted, it means that there is no difference between Altman’s model and Springate’s model. The t-count value between Altman’s model with Zmijewski’s model (22,797) is bigger than t-table (2,008) it can be concluded that H02 is rejected, it means that between Altman’s model and Zmijewski’s model is different, the value of t-count between Altman’s model with Grover’s model (3,858) is bigger than t-table (2,008) it can be concluded that H03 is rejected, it means that there is significant difference between Altman’s model and Grover’s model, the t-count value between Springate’s model with Zmijewski’s model (19,935) is bigger than t-table (2,008) it can be concluded that H04 is rejected, it means that there is different between Springate’s model and Zmijewski’s model and the t-count value between Springate’s model with Grover’s model (11,491) is bigger than t-table (2,008) it can be concluded that H05 is rejected, it means that there is different between Springate’s model and Grover’s model, the t-count value between Zmijewski’s model with Grover’s model (-23,039) is smaller than t-table (2,008) it can be concluded that H06 accepted, it means that there is no difference between Zmijewski’s model and Grover’s model in analyzing potential of financial distress. The result of this research also shows that the prediction models of financial distress which has the highest accuracy is Springate’s model with accuracy level equal to 96,15%, followed by Zmijewski’s model (92,31%), Grover’s model (92,31%) and the lowest accuracy of the financial distress prediction model is Altman’s model (32.69%).
Keywords : Financial Distress, Prediction Models, Financial Statements.

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Ketersediaan

Informasi Detail

Judul Seri

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No. Panggil

02 03. 117 (0360)

Penerbit

Pekanbaru : Universitas Riau – Fakultas Ekonomi Dan Bisnis – Akuntansi., 2017

Deskripsi Fisik

xi, 140 hlm.; ill.; 29 cm

Bahasa

Indonesia

ISBN/ISSN

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Klasifikasi

02 03. 117 (0360)

Tipe Isi

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Tipe Media

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Tipe Pembawa

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Edisi

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Subjek

Akuntansi

Info Detail Spesifik

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Pernyataan Tanggungjawab

DAUS

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