Perbandingan Model Altman Z-Score, Zmijewski, Springate, dan Grover dalam Memprediksi Kebangkrutan Perusahaan Perbankan (Studi Kasus pada BEI Tahun 2011 – 2015)

Hafiz Fauzan • Fidya Sutiono
Journal article Jurnal Online Insan Akuntan • 2017

Abstract

The purpose of this research is to evaluate the financial health of banks, also to predict the bankruptcy of the banks that go public. This research uses Altman Z-Score, Springate, Zmijewski, and Grover method. The result of this research indicate that Grover method is the most accurate method to predict the bankruptcy of the banks. The Altman Z-Score method has accuracy rate of 46,67%, than Zmijewski and Springate method has accuracy rate of  0%. For the investor should consider the financial health of banks, using the bankruptcy prediction method that has the most accuracy rate.   Keywords: Altman Z-Score, Bankruptcy, Grover, Springate, Zmijewski  

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Jurnal Online Insan Akuntan

Jurnal Online Insan Akuntan (JOIA) merupakan jurnal ilmiah yang diterbitkan oleh Akademi Akuntans... see more