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PENGGUNAAN MODEL SPRINGATE, OHLSON, ALTMAN Z-SCORE, DAN GROVER SCORE UNTUK MEMPREDIKSI FINANCIAL DISTRESS PADA MASA PANDEMI COVID 19 (Studi pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia)

Jurnal Ilmiah Riset Akuntansi

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Title PENGGUNAAN MODEL SPRINGATE, OHLSON, ALTMAN Z-SCORE, DAN GROVER SCORE UNTUK MEMPREDIKSI FINANCIAL DISTRESS PADA MASA PANDEMI COVID 19 (Studi pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia)
 
Creator Wulandari, Eka Yuni
Maslichah, Maslichah
 
Description This study to find out and analyze companies that experience financial distress and non-financial distress. The financial distress analysis in this study used four predictive models, namely Springate, Ohlson, Altman Z-Score, and Grover Score models. The sample in the study is data from manufacturing companies registered with IDX during COVID-19 pandemic precisely in the third quarter of 2020 for the nine-month period ended September 30, 2020. The analysis method used is the equation of the four financial distress prediction models. The results of the analysis using the Springate Model equation there are 45 manufacturing companies predicted to experience financial distress and 28 manufacturing companies are predicted to experience non-financial distress. The Ohlson Model Equation shows that there are 24 manufacturing companies predicted to experience financial distress and 49 manufacturing companies are predicted to experience non-financial distress. The Altman Z-Score Model Equation shows that there are 12 manufacturing companies predicted to experience financial distress, 15 manufacturing companies are predicted to experience grey areas and 46 manufacturing companies are predicted to experience non-financial distress. The Grover Score Model Equation shows that there are 8 manufacturing companies predicted to experience financial distress and there are 65 manufacturing companies predicted to experience non-financial distress. Keywords : financial distress, Springate, Ohlson, Altman Z-Score,  Grover Score.
 
Publisher Jurnal Ilmiah Riset Akuntansi
 
Contributor —
 
Date 2021-03-24
 
Type info:eu-repo/semantics/article
info:eu-repo/semantics/publishedVersion
Peer-reviewed Article
 
Format application/pdf
 
Identifier http://riset.unisma.ac.id/index.php/jra/article/view/10620
 
Source Jurnal Ilmiah Riset Akuntansi; Vol 10, No 05 (2021): e_Jurnal Ilmiah Riset Akuntansi Februari 2021
2302-7061
 
Language eng
 
Relation http://riset.unisma.ac.id/index.php/jra/article/view/10620/8390
 
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