Analisis Prediksi Kebangkrutan dengan Model Altman, Springate, Ohlson dan Zmijewski Pada Perusahaan Food and Beverage di Bursa Efek Indonesia (BEI)

  • Munjiyah Munjiyah Sekolah Tinggi Ilmu Ekonomi Putra Bangsa
  • Dwi Artati Sekolah Tinggi Ilmu Ekonomi Putra Bangsa
Keywords: Bancrupty, Altman, Springate, Ohlson, Zmijewski

Abstract

The purpose of this study was to determine and analyze the prediction of bancrupty are most appropriate for use in its application to the food and beverage company listed on the Indonesia Stock Exchange (BEI) period 2015-2018. The study compared four models of prediction of bancrupty, the Altman, Springate, Ohlson and Zmijewski. Comparisons were made by analyzing the accuracy of each models. Data used in the form of annual financial statements published by the company on the website www.idx.com. The sampling technique is purposive sampling with total sample acquired nine companies. The results of one way ANOVA test is significant as 0,000. So, there are the difference results of bancrupty prediction of food and beverage company using Altman, Springate, Ohlson and Zmijewski. The survey result revealed that the model Ohlson is a prediction models with the highest level of accuracy of 100%, with the type of error at 0%. The model of Zmijewski has an accuracy rate of 92,31% with the type error by 7,69%. While the model of Altman has an accuracy rate of 69,23%, with the type of error by 23,08% and the model of Springate has an accuracy rate of 69,23%, with the type error at 30,77%. Thus the accurate prediction models for food and beverage company registered in BEI is the Ohlson model, because have the best accuracy rate compared Altman, Springate and Zmijewski models.

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Published
2020-12-31
How to Cite
MunjiyahM., & ArtatiD. (2020). Analisis Prediksi Kebangkrutan dengan Model Altman, Springate, Ohlson dan Zmijewski Pada Perusahaan Food and Beverage di Bursa Efek Indonesia (BEI). Jurnal Ilmiah Mahasiswa Manajemen, Bisnis Dan Akuntansi (JIMMBA), 2(6), 901-909. https://doi.org/10.32639/jimmba.v2i6.685
Section
Articles