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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

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Copyright (c) 2023 Adelia Rizky Safitri, Zaenal Arifin

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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://journal.uii.ac.id/selma/article/view/30193
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