Analisis Akurasi Multivariate Discriminant Analysis (MDA) Altman dalam Memprediksi Kebangkrutan Perusahaan di Bursa Efek Indonesia
The Altman Multivariate Discriminant Analysis (MDA) model, which is often called the Altman MDA, is one of the analytical tools in predicting corporate bankruptcy through a combination of liquidity ratio, profitability, leverage and activity equations. Aside from being an analytical tool, Altman's MDA equation is also used to characterize or distinguish one group of companies from another group of companies. From the data analysis techniques obtained results there are differences in financial performance between delist and non-delist companies based on Altman MDA calculations and MDA Altman obtained the accuracy level in predicting financial difficulties and bankruptcy of a company to discriminate 2 groups of companies (delist and non-delist) accuracy reaches an average of 90%. So that it can be said that the Altman MDA equation examined in this study is feasible to use to predict the difficulties and bankruptcy of a company