UJI PENERAPAN MODEL PREDIKSI FINANCIAL DISTRESS ALTMAN, SPRINGATE, OHLSON DAN ZMIJEWSKI PADA PERUSAHAAN SEKTOR KEUANGAN DI BURSA EFEK INDONESIA

Main Authors: SAFITRI, APRILIA, HARTONO, ULIL
Format: eJournal
Bahasa: ind
Terbitan: Jurnal Ilmu Manajemen (JIM) , 2014
Online Access: http://ejournal.unesa.ac.id/index.php/jim/article/view/9816
Daftar Isi:
  • Abstract:The purpose of this research is to know the model prediction of financial distress which are the most appropriate to apply the financial sector company that listing in Indonesian stock exchange. The model is used to compare in this research is Altman, Springate, Ohlson and Zmijewski model. This research is carried out by analyzing the accuration level of the model based on the truth of each model for predicting financial distress of companies. This research use a sample of financial sector companies that listed in Indonesia stock exchange for 2005-2013. The technique of sampling is the purposive sampling with a total gained as much as 74 companies. Based on this research can get a conclusion that the most suitable model that apply to predictate financial distress of financial sector companies that listed in Indonesia stock exchange is Springate Model. Keywords: financial distress, model a prediction, and financial hardship.