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AKURASI MODEL DETEKSI FINANCIAL DISTRES PADA PERUSAHAAN SEKTOR BASIC MATERIAL YANG TERDAFTAR DI BEI PERIODE 2017 - 2021
Abstract
Penelitian ini bertujuan untuk mengetahui hasil prediksi financial distress perusahaan dengan menggunakan model Springate, Zmijewski dan Grover. Serta untuk mengetahui model prediksi mana yang paling akurat diantara model Springate, Zmijewski dan Grover dalam memprediksi financial distress pada perusahaan yang menjadi sampel pada penelitian ini.
Populasi dalam penelitian ini adalah perusahaan bahan baku yang terdaftar di Bursa Efek Indonesia periode 2017-2021. Teknik pengambilan sampel dilakukan dengan metode purposive sampling yang dihasilkan 43 sampel perusahaan. Data dalam penelitian ini menggunakan data sekunder yaitu laporan keuangan perusahaan bahan baku yang terdaftar di Bursa Efek Indonesia periode 2017-2021. Penelitian ini merupakan penelitian kuantitatif deskriptif.
Berdasarkan hasil penelitian ini menunjukkan bahwa model Springate, Zmijewski dan Grover dapat memprediksi financial distress yang terjadi pada keseluruhan sampel yang digunakan dalam penelitian ini dengan dinyatakan sehat atau mengalami financial distress. Serta didapatkan hasil bahwa model Grover adalah model yang paling akurat dengan tingkat akurasi paling tinggi, yaitu 100 persen. Disusul oleh model Zmijewski dengan akurasi sebesar 91 persen, serta model prediksi terendah dihasilkan model Springate dengan akurasi 77 persen.
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DOI: https://doi.org/10.32528/jiai.v9i1.22621
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