TY  - GEN
CY  - UNIVERSITAS LAMPUNG
ID  - eprints73743
UR  - http://digilib.unila.ac.id/73743/
A1  - KHOFIFAH , DWI PRATIWI 
Y1  - 2023/07/11/
N2  - Penelitian ini bertujuan untuk mencari model prediksi terakurat dalam mendeteksi
potensi kebangkrutan pada perusahaan manufaktur sektor industri dasar dan kimia
yang terdaftar di Bursa Efek Indonesia (BEI) periode 2017-2021 dengan
membandingkan tiga model yakni Altman Z-Score, Springate S-Score, dan
Zmijewski X-Score. Sampel diambil dengan menggunakan teknik purposive
sampling dan didapatkan sampel sebanyak 26 perusahaan. Data diambil melalui
laporan keuangan yang dipublikasikan oleh perusahaan. Perbandingan dilakukan
dengan melakukan uji One Way ANOVA dan menganalisis tingkat akurasi dan
error pada setiap model prediksi. Hasil penelitian menunjukkan bahwa terdapat
perbedaan hasil secara signifikan antara model Altman Z-Score, Springate SScore, dan Zmijewski X-Score serta berdasarkan tingkat akurasi dan error
menghasilkan bahwa model Springate S-Score memiliki tingkat akurasi tertinggi
sebesar 96,15% dan tingkat error terendah sebesar 3,85%. Sehingga model
prediksi yang paling akurat dalam mendeteksi potensi kebangkrutan pada
perusahaan manufaktur sektor industri dasar dan kimia yang terdaftar di Bursa
Efek Indonesia periode 2017-2021 adalah Springate S-Score.
Kata kunci : Kebangkrutan, Altman, Springate, Zmijewski

This study aims to find the most accurate predictive model for detecting potential
bankruptcy in basic industrial and chemical manufacturing companies listed on
the Indonesia Stock Exchange (IDX) for the 2017-2021 period by comparing three
models namely the Altman Z-Score, Springate S-Score, and Zmijewski X-score.
Samples were taken using a purposive sampling technique and a sample of 26
companies was obtained. Data is taken through financial reports published by the
company. Comparisons were made by conducting a One Way ANOVA test and
analyzing the level of accuracy and error in each model prediction. The results
showed that there were significant differences in the results between the Altman
Z-Score, Springate S-Score, and Zmijewski X-Score models and based on the level
of accuracy and error resulted that the Springate S-Score model had the highest
accuracy rate of 96,15% and the the lowest error of 3,85%. So that the most
accurate prediction model for detecting potential bankruptcy in basic sector and
chemical manufacturing companies listed on the Indonesia Stock Exchange for
the 2017-2021 period is the Springate S-Score.
Keywords: Bankruptcy, Altman, Springate, Zmijewski
PB  - FAKULTAS ILMU SOSIAL DAN ILMU POLITIK
TI  - ANALISIS PERBANDINGAN ALTMAN Z-SCORE, SPRINGATE
S-SCORE DAN ZMIJEWSKI X-SCORE DALAM MENDETEKSI
POTENSI KEBANGKRUTAN
(Studi Pada Perusahaan Manufaktur Sektor Industri Dasar dan
Kimia yang Terdaftar di Bursa Efek Indonesia Periode 2017-2021)
AV  - restricted
ER  -