Prediksi Financial Distress Pada Sektor Pertambangan

Handayani, Anita

doi:10.33086/amj.v2i2.891

Cited by 6 publications

(6 citation statements)

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“…Perbedaan hasil prediksi ditemukan dengan menggunakan metode prediksi financial distress yang telah dibahas sebelumnya. Handayani (2019) melakukan penelitian dan menemukan sejumlah teknik yang dapat diandalkan, seperti metode Zmijewski, Grover, Altman, dan Springate. Metodologi Altman mengungguli metode Springate, Zmijewski, dan Grover dalam hal prediksi kebangkrutan perusahaan, menurut penelitian Robiansyah et al (2022).…”

Section: Pendahuluanunclassified

Analisis laporan keuangan terhadap financial distress pada sektor barang konsumen primer

Asiamufidiawati,

Handayani

2024

JMSAB

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The aim of this research is to determine which companies will bear or face the risk of bankruptcy during the Covid-19 pandemic. The aim of this research is to create a more accurate model in predicting financial distress. The subjects of this research were 75 major consumer product industrial manufacturing companies listed on the Indonesia Stock Exchange (BEI) between 2020 and 2022. The Grover, Altman Z-Score, Springate, and Zmijewski methods were used in the analysis. Researchers used quantitative research methods and descriptive analysis. Based on research findings, the Altman Z-Score model which has an accuracy of 29% is the most accurate model of the four models tested in the primary consumer products sector listed on the IDX. The other three models, namely the Springate model, Zmijewski model, and Grover model, each have accuracy levels of 12%, 4%, and 1%. Thus, the Altman Z-Score model can be said to be the most helpful in predicting financial distress in manufacturing companies listed on the Indonesia Stock Exchange in the primary consumer products sector between 2020 and 2022.

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Section: Pendahuluanunclassified

Analisis laporan keuangan terhadap financial distress pada sektor barang konsumen primer

Asiamufidiawati,

Handayani

2024

JMSAB

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“…Namun, temuan lain menunjukkan bahwa model Grover menjadi model yang paling akurat memprediksi financial distress pada perusahaan retail (Anggraeni & Safriliana, 2019;Arini, 2021). Penelitian lain juga dilakukan dan menyatakan bahwa model prediksi Springate menjadi model terbaik dalam memprediksi financial distress pada sektor pertambangan (Handayani, 2019). Penelitian lainnya dilakukan dan menunjukkan hasil bahwa model Zmijewski menjadi model prediksi dengan tingkat akurasi yang tinggi untuk memprediksi kebangkrutan pada sektor property dan real estate.…”

Section: Pendahuluanunclassified

Analisis Prediksi Financial Distress Dan Corporate Turnaround Strategy

Tasmin,

Wicaksono,

Iqbal

2023

jca

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Kondisi krisis akibat pandemi menyebabkan perusahaan-perusahaan rentan sekali mengalami financial distress. Corporate turnaround merupakan proses untuk mengembalikan kondisi perusahaan yang awalnya mengalami financial distress kembali menjadi stabil. Penelitian ini bertujuan untuk menganalisis dan membandingkan empat model prediksi financial distress yaitu Altman, Springate, Taffler, dan Zmijewski serta melihat adakah kaitan antara hasil analisis model prediksi financial distress dengan corporate turnaround strategy perusahaan yang terindikasi distress. Penelitian ini merupakan penelitian deskriptif dengan pendekatan kuantitatif. Penelitian ini menggunakan sampel perusahaan sektor pariwisata, restoran, dan hotel yang terdaftar di Bursa Efek Indonesia pada tahun 2020 – 2021. Teknik pengambilan sampel menggunakan purposive sampling dengan jumlah sampel sebesar 72 perusahaan. Hasil penelitian menunjukkan bahwa model prediksi yang paling akurat dalam memprediksi financial distress perusahaan sub sektor pariwisata, restoran, dan hotel yang terdaftar di BEI tahun 2020 – 2021 adalah model Springate dengan tingkat akurasi sebesar 83%. Model Springate memprediksi 36 perusahaan mengalami financial distress di tahun 2020 dan 34 perusahaan di tahun 2021. Terdapat kaitan antara hasil prediksi dengan keberhasilan corporate turnaround strategy 2 perusahaan dan faktor yang berperan adalah free assets. Penelitian ini masih memerlukan pengembangan lebih lanjut dan perlu adanya penggunaan faktor internal perusahaan lain untuk melihat pengaruhnya terhadap keberhasilan corporate turnaround strategy.

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“…This theory is the basis for using independent variables and their correlation with the taxpayer's motivation. Handayani, (2018), in her research The effect of tax counseling, sweeping, and cooperation with agencies on the number of registered taxpayers at the Tulungagung Tax Service Office found that the frequency of counseling, inspections, and cooperation with agencies has a significant effect on the number of taxpayers at the Tulungagung KPP. One of the factors that influence compliance is counseling.…”

Section: Conceptual Frameworkmentioning

confidence: 99%

The Effect of Representative Account Functions and Taxpayer Trust on Tax Obligation

Efrianto,

Widyawati

2022

GRTS

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This research was conducted with the aim of: (1) To analyze the effect of service and consulting functions on tax obligations at KPP Pratama Bangka Belitung (2) To analyze the effect of the oversight function on tax obligations at the Pratama Bangka Belitung; (3). To analyze the effect of taxpayer trust on tax obligations at the Pratama Bangka Belitung. The research method used in this study is descriptive analysis and multiple linear regression analysis, with a total sample of 88 respondents. Based on the results of multiple linear regression analysis, the results show that (1). The service and consulting functions have a positive and significant effect on tax obligations at the Tax Service Office. This can be seen from the partial test where the t count is 6,690 > t-estimated = 1,663 (2). The supervisory function has a positive and significant effect on tax obligations at the Pratama Bangka Belitung Tax Service Office with a t-calculated of 4,720 > t-estimated = 1,663 (3). Compulsory trust has a positive and significant effect on tax obligations at the Pratama Bangka Belitung Tax Service Office with a t-calculated value of t-calculated = 2,163 > t-estimated = 1,663. Simultaneously the independent variables have a significant effect on tax obligations which is indicated by the calculated f-value of 52,600 > F-table = 3.11.

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Prediksi Financial Distress Pada Sektor Pertambangan

Cited by 6 publications

References 0 publications

Analisis laporan keuangan terhadap financial distress pada sektor barang konsumen primer

Analisis laporan keuangan terhadap financial distress pada sektor barang konsumen primer

Analisis Prediksi Financial Distress Dan Corporate Turnaround Strategy

The Effect of Representative Account Functions and Taxpayer Trust on Tax Obligation

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