Perbandingan Prediksi Financial Distress Menggunakan Model Altman, Grover dan Zmijewski

  • Gunawan B
  • Pamungkas R
  • Susilawati D
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Abstract

This study aims to find predictors model of financial distress which are the most accurate in predicting the condition of financial distress at manufacturing companies. The population of this research is the manufacturing companies that listed on the Indonesia Stock Exchange (known as BEI) in 2014. In this research, the technique of sampling used is purposive sampling. The sample of this research totaled 110 manufacturing company. Total data in the research is 110 annual reports. Methods of analysis is used multiple linear regressions using SPSS program 15.00.The results show that the Altman model, Grover model, and Zmijewski model can be used to predict the condition of financial distress. Among of these three models, model Zmijewski is the most accurate model to predict the condition of financial distress at manufacturing companies.

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APA

Gunawan, B., Pamungkas, R., & Susilawati, D. (2017). Perbandingan Prediksi Financial Distress Menggunakan Model Altman, Grover dan Zmijewski. Jurnal Akuntansi Dan Investasi, 18(1). https://doi.org/10.18196/jai.18164

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