Analisis Ancaman Kebangkrutan pada Perusahaan yang Terdaftar pada Jakarta Islamic Index (JII) dengan Model Springate dan Zmijewski

Authors

  • Nova Wahyuni Syafnur
  • Slamet Haryono

DOI:

https://doi.org/10.31942/akses.v16i1.4467

Abstract

Penelitian ini bertujuan untuk menganalisis dan mengetahui bagaimana hasil perbandingan kebangkrutan model tradisional antara Model Springate dengan Model Zmijewski pada perusahaan yang terdaftar di Jakarta Islamic Indeks (JII) yang sesuai dengan kriteria sampel yang telah ditentukan selama periode 2015-2019. Model Zmijewski menjadi model yang lebih akurat dibandingkan dengan Model Springate dalam memprediksi kebangkrutan dengan prediksi seluruh perusahaan sehat dan tidak berpotensi mengalami kebangkrtuan. Berbeda dengan Model Springate yang mendeteksi ANTM mengalami kebangkrutan. Kata kunci: Kebangkrutan, Springate, Zmijewski

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Published

2021-05-12

Issue

Vol. 16 No. 1 (2021): AKSES: JURNAL EKONOMI DAN BISNIS

Section

Articles

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