CD Tesis

Analisa Model Financial Distress Dalam Memprediksi Tanda-Tanda Dini Kesulitan Keuangan

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Financial distress is a stage of decline in a company's financial condition
that occurs before bankruptcy and liquidation occurs in a company. However, if a
company is experiencing financial distress it is uncertain that it will end in
bankruptcy. This depends on the ability of a company to prevent and overcome
financial distress conditions that will lead to bankruptcy. Bankruptcy occurs when
the company is unable to meet its maturing obligations either from the company's
current operating activities or from the company's mandatory payments.
The study aims to find out whether the financial distress model can predict
early signs of financial distress by using the Zmijewski, Springate and Grover
models for manufacturing companies listed on the Indonesian stock exchange for
the 2008-2017 period. This research uses quantitative methods. The sample
selection technique used purposive sampling and obtained 100 companies included
with a period of 10 years so that 1000 samples were observed. The analysis
technique used in this study is panel data regression analysis using the Excel
software application.
The results showed that financial distress in the Zmijewski model contained
149 companies experiencing distress, springate 410 and grover 100 companies
experiencing distress and an accuracy rate of 85,10% for the Zmijewski model,
59% for the springate model and 90% for grover. Thus giving the conclusion that
the three models can predict effectiv in determining the financial distress of a
company so that it can provide early warning system.
Keywords: Financial distress, Zmijewski model, Springate and Grover

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Ketersediaan

Informasi Detail

Judul Seri

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No. Panggil

2010241824

Penerbit

Pekanbaru : Universitas Riau – Pascasarjana – Tesis Akuntansi., 2023

Deskripsi Fisik

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Bahasa

Indonesia

ISBN/ISSN

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Klasifikasi

2010241824

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

FATAH

Versi lain/terkait

Lampiran Berkas

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