Analisis Model Altman Z-Score, Springate S-Score, dan Grover G-Score Dalam Memprediksi Risiko Financial Distress (Studi Pada Perusahaan Sektor Basic Materials: Industri Wadah Kemasan dan Produk Kayu & Kertas Yang Terdaftar Di BEI Tahun 2019-2022)

UNSPECIFIED (2024) Analisis Model Altman Z-Score, Springate S-Score, dan Grover G-Score Dalam Memprediksi Risiko Financial Distress (Studi Pada Perusahaan Sektor Basic Materials: Industri Wadah Kemasan dan Produk Kayu & Kertas Yang Terdaftar Di BEI Tahun 2019-2022). Sarjana thesis, Universitas Brawijaya.

Abstract

Penelitian ini bertujuan untuk mengetahui perbedaan analisis risiko financial distress pada model Altman Z-Score dan Springate S-Score, perbedaan pada model Altman S-Score dan Grover G-Score, perbedaan pada model Springate S-Score dan Grover G-Score, serta mengetahui tingkat akurasi dari ketiga model prediksi dalam mengukur risiko financial distress pada perusahaan. Adapun jenis penelitian ini adalah explanatory research dengan menggunakan pendekatan kuantitatif. Populasi pada penelitian ini merupakan perusahaan sektor Basic Materials Industri Wadah Kemasan dan Produk Kayu & Kertas yang terdaftar di Bursa Efek Indonesia sebanyak 31 perusahaan. Teknik pengambilan sampel menggunakan purposive sampling dengan kriteria: (1) Perusahaan Sektor Basic Materials: Industri Wadah Kemasan dan Produk Kayu & Kertas yang telah masuk dalam catatan BEI dan menyajikan data laporan keuangannya berturut-turut dalam kurun waktu penelitian berlangsung yakni 2019-2022; dan (2) Perusahaan Sektor Basic Materials: Industri Wadah Kemasan dan Produk Kayu & Kertas di BEI yang tidak berpotensi delisting pada kurun waktu penelitian berlangsung yakni 2019-2022. Analisis data dalam penelitian ini adalah uji statistik deskriptif, uji normalitas, dan uji wilcoxon signed rank test dengan menggunakan SPSS 26 serta uji tingkat akurasi model prediksi kebangkrutan. Hasil pengujian menunjukkan bahwa: (1) terdapat perbedaan yang signifikan antara model prediksi Altman Z-Score dan Springate S-Score; (2) terdapat perbedaan yang signifikan antara model Altman Z-Score dan Grover GScore; (3) terdapat perbedaan signifikan antara model prediksi Springate S-Score dan Grover G-Score; dan (4) hasil uji akurasi menunjukkan bahwa model Springate S-Score merupakan model yang paling akurat dalam memprediksi risiko finansial distress pada perusahaan.

English Abstract

This study aims to determine dfferences in financial distress risk analysis between Altman Z-Score and Springate S-Score models, the differences between Altman SScore and Grover G- Score models, the differences between Springate S-Score and Grover G-Score models, and to find out the level of accuracy of the three prediction models in measuring the risk of financial distress in companies. This type of research is explanatory research with a quantitative approach. The population in this study is 31 companies in the Basic Materials Sector of the Packaging Container Industry and Wood & Paper Products listed on the Indonesia Stock Exchange. The sampling technique used is purposive sampling with the following criteria: (1) Companies in the Basic Materials Sector: Packaging Container and Wood & Paper Products Industry which have been included in the IDX records and presented their financial report data consecutively within the research period, during 2019-2022; and (2) Companies in the Basic Materials Sector: Packaging Container and Wood & Paper Products Industry on the IDX that do not have the potential to be delisted during the research period, during 2019-2022. Data analysis in this study is descriptive statistical tests, normality tests, and Wilcoxon tests signed rank test using SPSS 26 and the accuracy level test of the bankruptcy prediction model. The tests results show that: (1) there is a significant difference between the Altman ZScore and Springate S-Score prediction models; (2) there is a significant difference between the Altman Z-Score and Grover G-Score models; (3) there is a significant difference between the Springate S- Score and Grover G- Score prediction models; and (4) the accuracy test results show that the Springate S-Score model is the most accurate model in predicting the risk of financial distress in companies.

Item Type:	Thesis (Sarjana)
Identification Number:	052403
Divisions:	Fakultas Ilmu Administrasi > Ilmu Administrasi Bisnis / Niaga
Depositing User:	Annisti Nurul F
Date Deposited:	03 Jan 2025 07:56
Last Modified:	03 Jan 2025 07:56
URI:	http://repository.ub.ac.id/id/eprint/234510

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