Main Article Content

Abstract

This study aims to determine the results of predictions for bankruptcy of banking companies listed on the IDX in 2017-2019 using the Altman Z-Score, Springate, Ohlson, Grover, and Zmijewski methods. To analyze and test whether there are differences in the calculation results between the Altman, Springate, Ohlson, Grover, and Zmijewski methods in predicting bankruptcy in banking companies listed on the IDX in 2017-2019. And to find out which method is the most accurate in predicting bankruptcy in banking companies listed on the IDX in 2017-2019. The population used in this study were all banking companies listed on the IDX for the period 2017-2019. The sample in this study were 16 companies selected with certain criteria by purposive sampling method. The data in this study are quantitative data. The data sources in this study are secondary sources obtained from the annual financial statements published from the Indonesia Stock Exchange for the 2017-2019 period. Data collection techniques use documentation techniques. The data analysis method used descriptive statistical techniques, normality tests, hypothesis testing by paired sample t-test and prediction model accuracy tests, the results of the study show that there are significant differences between the Altman, Springate, Ohlson, Grover, and Zmijewski methods and there are methods with the highest level of accuracy, the Grover model of 91.67%.

Keywords

Altman Z-score Springate Ohlson Grover Zmijewski Financial Distress

Article Details

How to Cite
Irawan, W. A., & Fajri, A. (2021). Analisis Perbandingan Prediksi Kebangkrutan pada Perusahaan Perbankan di BEI. JABKO: Jurnal Akuntansi Dan Bisnis Kontemporer, 2(1), 55-67. Retrieved from https://jabko.upstegal.ac.id/index.php/JABKO/article/view/27

References

  1. Abadi, M. T., & Ghoniyah, N. (2016). Studi Potensi Kebangkrutan Pada Perusahaan Industri Properti Yang Go Public Di Bursa Efek Indonesia. Jurnal Riset Bisnis Indonesia, 13(1), 91–100.
  2. Altman, E. I., Hotchkiss, E., & Wang, W. (2019). Corporate Financial Distress, Restructuring, and Bankruptcy. In Corporate Financial Distress, Restructuring, and Bankruptcy.
  3. Citradi, T. (2020). Dalam 2 Hari Ada 2 Kasus Positif Corona di RI, Artinya Apa? Diakses dari https://www.cnbcindonesia.com
  4. Friana, H. (2020). WHO Umumkan Corona COVID-19 Sebagai Pandemi - Tirto.ID. Diakses dari https://tirto.id
  5. Hastiadi, F. F. (2020). Kontraksi Ekonomi Akibat PSBB DKI Diprediksi 1%. Diakses dari https://mediaindonesia.com
  6. Hendra. (2020). 23 Perusahaan di Tangerang Gulung Tikar Akibat Covid-19. Diakses dari https://www.beritasatu.com
  7. Hery. (2014). Akuntansi Dasar 1 dan 2. PT Grasindo.
  8. Hery. (2017). Kajian Riset Akuntansi. Grasindo.
  9. Husein, M. F., & Pambekti, G. T. (2015). Precision of the models of Altman, Springate, Zmijewski, and Grover for predicting the financial distress. Journal of Economics, Business & Accountancy Ventura, 17(3), 405–416.
  10. Kleinert, M. K. (2014). Comparison of accounting-based bankruptcy prediction models of Altman ( 1968 ), Ohlson ( 1980 ), and Zmijewski ( 1984 ) to German and Belgian listed companies during 2008 - 2013. 1–61.
  11. Kurniawansyah, D., Kurnianto, S., & Rizqi, F. A. (2018). Teori Agency Dalam Pemikiran Organisasi ; Pendekatan Positivist Dan Principle-Agen. Jurnal Riset Akuntansi Dan Bisnis Airlangga, 3(2), 435–446.
  12. Meliana, M., & Hartono, T. R. (2019). Fraud Perbankan Indonesia: Studi Eksplorasi. Prosiding Seminar Nasional Pakar Ke 2, 2, 1–7.
  13. Primaraharjo, B., & Handoko, J. (2011). Pengaruh Kode Etik Profesi Akuntan Publik Terhadap Kualitas Audit Auditor Independen Di Surabaya. Jurnal Akuntansi Kontemporer, 3(1), 27–51.
  14. Priyanti, M. W. A., & Riharjo, I. khsan B. (2019). Analisis Metode Altman Z-Score, Springate, Dan Zmijewski Untuk Memprediksi Financial Distress. Jurnal Ilmu Dan Riset Akuntansi, 8(6), 1–15.
  15. Purnajaya, K. D. M., & Merkusiwati, N. K. L. A. (2014). Analisis Komparasi Potensi Kebangkrutan Dengan Metode Z-Score Altman, Springate, Dan Zmijewski Pada Industri Kosmetik Yang Terdaftar Di Bursa Efek Indonesia. E Jurnal Akuntansi, 7(1), 48–63.
  16. Rudianto. (2013). Akuntansi Manajemen : Informasi untuk pengambilan keputusan strategis. Erlangga.
  17. Sugiyono. (2017). Statistika untuk Penelitian. ALFABETA, cv.
  18. Suhariyanto. (2020). Indonesia Resmi Resesi, Ekonomi Kuartal III-2020 Minus 3,49 Persen. Diakses dari https://money.kompas.com
  19. Syarifah, A. N., & Kurnia. (2017). Pengaruh Faktor Keuangan dan non Keuangan Terhadap Pemberian Opini Audit Going Concern. Jurnal Ilmu Dan Riset Akuntansi, 6(5).
  20. Warsono, S., Candrasari, R., & Natalia, I. (2016). Akuntansi Pengantar 1 : Sistem Penghasil Informasi Keuangan Adaptasi IFRS. AB PUBLISHER.
  21. Wijayanti, K. N., Sari, I. A., & Indriasih, D. (2018). Pengaruh Risk Profile, Good Corporate Governance, Earnings, dan Capital Terhadap Prediksi Financial Distress Pada Bank Perkreditan Rakyat. Permana : Jurnal Perpajakan, Manajemen, Dan Akuntansi, 10(1), 87–106.
  22. Wiyono, G., & Kusuma, H. (2017). Manajemen Keuangan Lanjutan berbasis Corporate Value Creation. UPP STIM YKPN.
  23. Yuliana. (2020). Corona Virus Diseases (Covid-19); Sebuah tinjauan literatur. Corona Virus Diseases (Covid-19); Sebuah Tinjauan Literatur, 2, 124–137.