Implementasi Model Finansial Distres Pada Perusahaan Manufaktur Yang Terdaftar di IDX Tahun 2015-2017

Jurnal Ilmiah Akuntansi dan Keuangan

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Title Implementasi Model Finansial Distres Pada Perusahaan Manufaktur Yang Terdaftar di IDX Tahun 2015-2017
 
Creator Zakiyah, Tuti
Windasari, Wahyuni
 
Description Manufacturing Company is a sample of this study, the dependent variable used in this study is a binary variable, namely whether the company is in financial distress or non-financial distress. Hypothesis testing uses binary logistic regression (Binary Logistic Regression) because the dependent variable is a combination of metric and non-metric (nominal). The model used is the Altman Z-Score model, Springate S-Score, Grover G-Score, Zmijewski X-Score, and univariate models. Of the five models, the best model is the Springate S-Score with a Nagelkerke R2 value of 0.582. the second is, Zmijewski X-Score with a value of 0.227 and the third best is the Univariate Model with a value of 0.042. Of the three best models, namely the Springate S-Score, Zmijewski X-Score and the Univariate Model. The implementation is that the ratios in these models are very important to be considered by companies as a sensitivity tool so that companies do not experience financial distress. ratios that are often used are ratios related to the company's ability to manage and produce net working capital, sales, debt and ability to generate profits from sales and profits from assets.
 
Publisher P4M STIE Putra Bangsa
 
Date 2020-01-24
 
Type info:eu-repo/semantics/article
info:eu-repo/semantics/publishedVersion
Peer-reviewed Article
 
Format application/pdf
 
Identifier http://journal.stieputrabangsa.ac.id/index.php/jiak/article/view/330
10.32639/jiak.v9i1.330
 
Source Jurnal Ilmiah Akuntansi dan Keuangan; Vol 9 No 1 (2020): JIAK; 61-74
JIAK : Jurnal Ilmiah Akuntansi dan Keuangan; Vol 9 No 1 (2020): JIAK; 61-74
2580-510X
2548-9453
10.32639/jiak.v9i1
 
Language eng
 
Relation http://journal.stieputrabangsa.ac.id/index.php/jiak/article/view/330/250
 
Rights Copyright (c) 2020 Jurnal Ilmiah Akuntansi dan Keuangan
 

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