Analisis Efektivitas Model Prediksi Kebangkrutan Melalui Perbandingan Antara Model Z-Score Altman Dengan Model X-Score Zmijewski Total View This Week0
Institusion
Universitas Katolik Musi Charitas
Author
., Theresia
Subject
H Social Sciences (General)
Datestamp
2021-04-13 05:01:10
Abstract :
This study aims to finds out about the efectivity of Altman Z-score and Zmijewski X-score in predicting financial distress. Population in this research is all the corporation listed in Indonesia Stock Exchange (ISE). Samples taken by two groups and using the purposive sampling method. Samples for the first group consist of 12 corporations and the second group consist of 24 corporations. This research used SPSS as the program for data processing. The testing of hypothesis uses the method of Mann-Whitney because the data is not normal. The result of testing shows that the first hypothesis accepted with the accuration 77,78% and indicates there is the score difference of Z-score between the delisting corporations and the listing corporations in ISE. Then the second hypothesis is accepted with the accuration 69,44% and stated that there are score difference of X-score between the delisting corporations and the listing corporations in ISE.