Prediksi Financial Distress: Analisis Metode Altman Z-Score, Zmijewski, dan Grover pada Perusahaan Sektor Transportasi dan Logistik

Rina Ramadhani, Yuliani Yuliani, Nyimas Dewi Murnila Saputri, Fida Muthia

Abstract


Penelitian ini bertujuan untuk mengetahui perbedaan hasil prediksi financial distress dan tingkat akurasi antara metode Altman Z-Score, Zmijewski, dan Grover pada perusahaan sektor transportasi dan logistik yang terdaftar di Bursa Efek Indonesia. Rancangan penelitian ini adalah penelitian kuantitatif dengan jenis penelitian kuantitatif deskriptif. Menggunakan jenis data sekunder dan teknik pengumpulan data dengan teknik dokumentasi. Periode pengamatan selama empat tahun, yaitu 2018 hingga 2021. Teknik pengambilan sampel menggunakan purposive sampling diperoleh 23 perusahaan. Teknik analisis data dengan Kruskal-Wallis. Hasil temuan penelitian menunjukkan bahwa terdapat perbedaan prediksi antara Altman Z-Score, Zmijewski dan Grover. Diantara ketiga metode prediksi financial distress, metode Zmijewski adalah yang paling akurat.

 

This study aims to determine differences in financial distress prediction results and the level of accuracy between the Altman Z-Score, Zmijewski, and Grover methods for transportation and logistics sector companies listed on the Indonesia Stock Exchange. The design of this research is a quantitative research with a descriptive quantitative research type. Using secondary data types and data collection techniques with documentation techniques. The observation period is four years, namely 2018 to 2021. The sampling technique used purposive sampling obtained 23 companies. Data analysis technique with Kruskal-Wallis. The research findings show that there are differences in predictions between the Altman Z-Score, Zmijewski and Grover. Among the three financial distress prediction methods, the Zmijewski method is the most accurate.


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References


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DOI: https://doi.org/10.31294/widyacipta.v7i2.16108

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