STUDI KOMPARATIF PREDIKSI FINANCIAL DISTRESS DENGAN METODE ALTMAN Z-SCORE DAN GROVER

Authors

  • KADEK RESTU DAHENDRA .
  • Dr. Dra. Ni Made Suci, M.Si. .
  • Ni Made Dwi Ariani Mayasari, S.E., M.M. .

Abstract

Penelitian ini bertujuan untuk mengetahui prediksi financial distress dengan metode Altman Z-Score dan Grover. Desain penelitian yang digunakan dalam penelitian ini adalah deskritif kuantitatif. Subjek dalam penelitian ini adalah perusahaan sub sektor telekomunikasi periode 2017-2018, dan objek dalam penelitian ini adalah prediksi financial distress menggunakan metode Altman Z-Score dan Grover. Data dikumpulkan dengan pencatatan dokumen,dan dianalisis dengan analisis metode Altman Z-Score dan Grover. Hasil penelitian menunjukan prediksi financial distress dengan metode Altman Z-Score terdapat empat perusahaan mengalami financial distress dan satu berada dikondisi abu-abu. Sedangkan hasil prediksi financial distress dengan metode Grover terdapat empat perusahaan mengalami financial distress dan satu mengalami non financial distress. Hasil tingkat akurasi prediksi financial distress dengan metode Altman Z-Score 80% dan type error 0%, sedangkan metode Grover sebesar 80% dan type error 20%. Metode Altman Z-Score lebih baik dan direkomendasikan dalam memprediksi financial distress pada perusahaan sub sektor telekomunikasi periode 2017-2018.
Kata Kunci : Altman Z-Score,Financial Distress dan Grover

This study aims to determine the prediction of financial distress with the Altman Z-Score and Groverr methods. This research used quantitative descriptive study. The subject in this study was the telecommunications sub-sector company of 2017-2018 period, and the object in this study was a financial distress prediction using the Altman Z-Score and Grover methods. Data was collected with document recording, and analysed with the analysis of Altman Z-Score and Grover methods. The results of the financial distress prediction by using Altman method Z-Score are four companies experiencing financial distress and one is in grey condition. While the result of financial distress prediction by Grover method There are four companies experiencing financial distress and one is experiencing non financial distress. Results of the accuracy of financial distress prediction with Altman method Z-Score 80% and type error 0%, while Grover method of 80% and type error 20%. The Altman Z-Score method is better and recommended in predicting the financial distress on the telecommunications sub sector company period 2017-2018.
keyword : Altman Z-Score, Financial distress and Grover

Published

2020-02-21

How to Cite

., K. R. D., ., D. D. N. M. S. M., & ., N. M. D. A. M. S. M. (2020). STUDI KOMPARATIF PREDIKSI FINANCIAL DISTRESS DENGAN METODE ALTMAN Z-SCORE DAN GROVER . Jurnal Manajemen Indonesia, 5(2). Retrieved from https://ejournal.undiksha.ac.id/index.php/JMI/article/view/23579

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