Aurellya, Rahma and Prof. Dr. Drs, Muhammad Saifi,, M.Si. (2022) Analisis Perbandingan Prediksi Financial Distress Menggunakan Model Altman Z”-Score, Springate S�Score, Dan Zmijewski X-Score (Studi Pada Perusahaan Ritel Yang Terdaftar di BEI Periode 2018- 2021). Sarjana thesis, Universitas Brawijaya.
Abstract
Penelitian berikut bertujuan untuk menganalisis perbedaan kondisi financial distress serta tingkat akurasi dari model prediksi yang digunakan terhadap perusahaan ritel yang terdaftar di Bursa Efek Indonesia. Model prediksi yang digunakan pada penelitian yaitu model Altman Z”-Score, Springate S-Score, dan Zmijewski X-Score. Metode penelitian menggunakan pendekatan deskriptif kuantitatif dimana data penelitian berupa data sekunder yang diperoleh melalui situs resmi Bursa Efek Indonesia (www.idx.co.id). Populasi penelitian diambil dari perusahaan ritel yang terdaftar pada sub sektor retail trade Bursa Efek Indonesia pada periode 2018-2021. Pemilihan sampel menggunakan metode purposive sampling dengan menentukan kriteria pemilihan sampel, sehingga diperoleh sebanyak 17 perusahaan sampel dari 32 perusahaan yang menjadi populasi. Teknik analisis data yang dilakukan adalah dengan melakukan analisis statistik deskriptif, uji normalitas, uji kruskal-wallis, serta uji tingkat akurasi. Hasil penelitian menunjukkan bahwa terdapat perbedaan hasil prediksi dari ketiga model financial distress yang digunakan. Selain itu, ditemukan bahwa model Zmijewski X-Score dengan tingkat akurasi sebesar 85,29% menjadi model dengan tingkat akurasi terbesar dalam memprediksi financial distress pada perusahaan ritel di Indonesia.
English Abstract
This research aims to determine the difference of financial distress prediction results and the accuracy of the prediction models used in retail companies that listed on the Indonesia Stock Exchange. The prediction models that are used in this research are Altman Z”-Score model, Springate S-Score model, and Zmijewski X�Score model. The research method used a quantitative descriptive approach and use secondary data obtained from official website of the Indonesia Stock Exchange (www.idx.com). The population of this research are retail companies that listed in sub-sector of retail trade on Indonesia Stock Exchange in 2018-2021. Purposive sampling method with several sampling criteria are used in this research and selected 17 companies as sample from the population 32 retail companies. The data analysis technique used in this research are descriptive statistical analysis, normality test, kruskal-wallis test, and accuracy level test of each prediction model. The results of this research indicate that there are differences results between the three prediction models that used to predict the financial distress of retail companies. Based on the results of these predictions, Zmijewski model with level of accuracy of 85,29% shows that the model had the highest accuracy and suitable for predicting financial distress of retail companies in Indonesia.
| Item Type: | Thesis (Sarjana) |
|---|---|
| Identification Number: | 0522030262 |
| Uncontrolled Keywords: | Financial Distress, Altman, Spingate, Zmijewski, Ritel .- Financial Distress, Altman, Springate, Zmijewski |
| Subjects: | 600 Technology (Applied sciences) > 658 General management |
| Divisions: | Fakultas Ilmu Administrasi > Ilmu Administrasi Bisnis / Niaga |
| Depositing User: | Endang Susworini |
| Date Deposited: | 30 May 2023 02:21 |
| Last Modified: | 30 May 2023 02:21 |
| URI: | http://repository.ub.ac.id/id/eprint/200625 |
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