Analisis Perbandingan Model Pendeteksi Financial Distress Pada Perusahaan Sektor Aneka Industri

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Authors

  • Ferdawati Ferdawati a:1:{s:5:"en_US";s:42:"Jurusan Akuntansi Politeknik Negeri Padang";}
  • Reni Endang Sulastri Politeknik Negeri Padang
  • Tesa Rahmita Politeknik Negeri Padang

DOI:

https://doi.org/10.35143/jakb.v16i1.5958

Abstract

This research aims to determine the financial condition of various industrial sector companies listed on the Indonesia Stock Exchange for the period 2015-2019, using a purposive sampling method with a total sample of 13 companies. The type of data used is secondary data obtained from the company's financial statements. This study uses 3 models of  financial  distress  analysis,  namely the  Springate,  Grover  and  CA-Score  models.  The results of this study indicate that the Springate model predicts that twelve companies are in a state of distress for five consecutive years and one company is in a state that changes from distress to non-distress. The Grover model predicts that four companies are in a state of distress,  four  companies  are  in  a  non-distress  condition  and  five  companies  are  in  a fluctuating condition for five consecutive years. The CA-Score model predicts that there are five companies that are in a distress condition, five companies are in a non-distress condition and three companies that are in a fluctuating condition for five consecutive years.

Author Biography

  • Reni Endang Sulastri, Politeknik Negeri Padang
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Published

2023-05-31

Issue

Vol. 16 No. 1 (2023): Jurnal Akuntansi Keuangan dan Bisnis

Section

Artikel

License

Copyright (c) 2023 Ferdawati -, Reni Endang Sulastri -, Tesa Rahmita

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