ANALISIS PREDIKSI FINANCIAL DISTRESS DENGAN METODE ALTMAN (Z-SCORE), SPRINGATE (S-SCORE), DAN ZMIJEWSKI (X-SCORE) PADA PERUSAHAAN TAKSI KONVENSIONAL YANG TERDAFTAR DI BURSA EFEK INDONESIA
DOI:
https://doi.org/10.29303/jmm.v12i2.779Abstract
This study aims to prediction analysis financial distress using the Altman (Z-Score), Springate (S-Score), and Zmijewski (X-Score) methods for Conventional Taxi Companies Listed on the Indonesia Stock Exchange based on the company's annual financial reports for the 2019-2021 period. The type of research used in this research is descriptive research with a quantitative approach. The data used in this study are the financial statements of conventional taxi companies for the 2019-2021 period published in the website Indonesia stock exchange. The results showed that the Altman Method (Z-Score), PT. Express Transindo Utama Tbk for the 2019-2021 period is predicted Financial Distress and PT. Blue Bird Tbk predicts the 2019-2021 period Non Financial Distress. On the Springate method (S-Score), PT. Express Transindo Utama Tbk 2019 and 2020 are predicted Financial Distress and 2021 predicted Non Financial Distress, then PT. Blue Bird Tbk predicts the 2019-2021 period Financial Distress. At method Zmijewski (X-Score), PT. Express Transindo Utama Tb. 2019 and 2020 are predicted Financial Distress and 2021 predicted Non Financial Distress, then PT. Blue Bird Tbk predicts the 2019-2021 period Non Financial Distress.References
Anggraini, D. (2020). Altman Z-Score, Springate and Zmijewski Methods in Conventional
Taxi Companies. Jurnal Riset Akuntansi Dan Auditing E, 7(3), 14–25. www.idx.co.id
Arifin, A. Z. (2019). Manajemen Keuangan (Issue March 2018).
https://doi.org/10.17605/OSF.IO/83U7Z
Chasanah, N. C. (2017). Perbandingan model prediksi kebangkrutan Perusahaan Badan Usaha
Milik Negara Indonesia dengan Badan Usaha Milik Negara Malaysia yang go public.
http://etheses.uin-malang.ac.id/id/eprint/5924
Hardani, H., Auliya, N. H., Andriani, H., Fardani, R. A., Ustiawaty, J., Utama, E. F.,
Sukmana, J. D., & Istiqomah, R. R. (2020). Metode Penelitian Kualitatif dan
Kualitatif. In Repository.Uinsu.Ac.Id (Issue April).
Nurcahyanti, W. (2015). Studi komparatif model Z-Score Altman, Springate dan Zmijewski
dalam mengindikasikan kebangkrutan perusahaan yang terdaftar di BEI. Jurnal
Akuntansi, 3(1), 1–24.
http://ejournal.unp.ac.id/students/index.php/akt/article/view/1625
Rafiansyah, M. (2018). Analisis Financial Distress Dengan Metode Zmijewski X-Score Pada
Pt. Garuda Madju Cipta. Skripsi, 1–61.
Ramadhani, A. S., & Lukviarman, N. (2009). Perbandingan Analisis Prediksi Kebangkrutan
Menggunakan Model Altman Pertama, Altman Revisi, dan Altman Modifikasi
dengan Ukuran dan Umur Perusahaan sebagai Variabel Penjelas (Studi Pada
Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia). Jurnal Siasat
Bisnis, 13(1), 15–28. https://doi.org/10.20885/jsb.vol13.iss1.art2
Safitri, A., & Hartono, U. (2014). Uji Penerapan Model Prediksi Financial Distress Altman,
Springate, Ohlson Dan Zmijewski Pada Perusahaan Sektor Keuangan Di Bursa
Efek Indonesia Aprilia Safitri Ulil Hartono. Jurnal Ilmu Manajemen, 2(2).
Sari, Y. R. (2016). Laporan Keuangan Menggunakan Metode Altman Z-score Dalam
Memeprediksi Kebangkrutan. Artikel Ilmiah Sekolah Tinggi Ilmu Ekonomi
PERBANAS.
Thanjaya, R. (2016). Analisa Kegunaan Model Altman, Grover, Dan Zmijewski Untuk
Memprediksi Financial Distress. Skripsi.
Widuri, T. (2018). Analisa Komparatif Prediksi Financial Distress Dengan. Jurnal Manajemen
Dan Kewirausahaan, 3(September), 166–174.
Yuliastry, E. C., & Wirakusuma, M. G. (2014). Analisis Financial Distress Dengan Metode Z-
Score Altman, Springate, Zmijewski. Jurnal Akuntansi, 6(3), 379–389.
Downloads
Published
How to Cite
Issue
Section
License
Copyright (c) 2023 Luthfiyana Adfanin, Siti Aisyah Hidayati, I Nyoman Nugraha Ardana Putra
This work is licensed under a Creative Commons Attribution 4.0 International License.
