scholarly journals MEMPREDIKSI FINANCIAL DISTRESS DENGAN MENGGUNAKAN MODEL ALTMAN SCORE, GROVER SCORE, ZMIJEWSKI SCORE (STUDI KASUS PADA PERUSAHAAN PERBANKAN)

2019 ◽  
Vol 14 (1) ◽  
Author(s):  
. Hantono
Keyword(s):  
Data Analysis ◽  
Data Collection ◽  
Financial Distress ◽  
Sampling Method ◽  
Stock Exchange ◽  
Sampling Technique ◽  
Financial Statements ◽  
Fiscal Year ◽  
Collection Method ◽  
Analysis Technique

This study aims to detect the financial distress on banking companies listing on the Indonesia Stock Exchange period 2013-2017 by using altman score, grover score, zmijewski score.The object of this study is all banking companies listing on the Indonesia Stock Exchange which publishes audited financial statements for fiscal year 2013 - 2017, which amounted to 20 (twenty) companies. The sampling technique is by using purposive sampling method where the sample is determined based on certain criteria determined by the researcher and has limitations in terms of generalization. The sample of research is 43 (fourty three companies) Data collection method using documentation method Data analysis technique used is descriptive qualitative analysis using altman score, grover score, zmijewski score..

scholarly journals PREDICTING FINANCIAL DISTRESS USING ALTMAN SCORE, GROVER SCORE, SPRINGATE SCORE, ZMIJEWSKI SCORE (CASE STUDY ON CONSUMER GOODS COMPANY)

2019 ◽  
Vol 8 (01) ◽  
pp. 1
Author(s):  
. Hantono
Keyword(s):  
Consumer Goods ◽  
Financial Distress ◽  
Sampling Method ◽  
Stock Exchange ◽  
Sampling Technique ◽  
Financial Statements ◽  
Fiscal Year ◽  
Collection Method ◽  
Analysis Technique

This study aims to detect the financial distress on consumer goods companies listing on the Indonesia Stock Exchange 2013-2017 by using altman score, grover score, springate score, zmijewski score.The object of this study is all consumer goods companies listing on the Indonesia Stock Exchange which publishes audited financial statements for fiscal year 2013 - 2017, which amounted to 24 (twenty four) companies. The sampling technique is by using purposive sampling method where the sample is determined based on certain criteria determined by the researcher and has limitations in terms of generalization. The sample of research is 42 (fourty two companies) Data collection method using documentation method Data analysis technique used is descriptive qualitative analysis using altman score, grover score, springate score, zmijewski score..Keywords:   altman score, grover score, springate score, zmijewski score, financial distressJEL Classification: G10, G33

scholarly journals PREDICTING FINANCIAL DISTRESS USING ALTMAN SCORE, GROVER SCORE, SPRINGATE SCORE, ZMIJEWSKI SCORE (CASE STUDY ON CONSUMER GOODS COMPANY)

2019 ◽  
Vol 8 (1) ◽  
pp. 1
Author(s):  
Hantono Hantono
Keyword(s):  
Consumer Goods ◽  
Financial Distress ◽  
Sampling Method ◽  
Stock Exchange ◽  
Sampling Technique ◽  
Financial Statements ◽  
Fiscal Year ◽  
Collection Method ◽  
Analysis Technique

This study aims to detect the financial distress on consumer goods companies listing on the Indonesia Stock Exchange 2013-2017 by using altman score, grover score, springate score, zmijewski score.The object of this study is all consumer goods companies listing on the Indonesia Stock Exchange which publishes audited financial statements for fiscal year 2013 - 2017, which amounted to 24 (twenty four) companies. The sampling technique is by using purposive sampling method where the sample is determined based on certain criteria determined by the researcher and has limitations in terms of generalization. The sample of research is 42 (fourty two companies) Data collection method using documentation method Data analysis technique used is descriptive qualitative analysis using altman score, grover score, springate score, zmijewski score..

scholarly journals Pengaruh Moralitas Individu, Komitmen Organisasi dan Kesesuaian Kompensasi pada Kecurangan Akuntansi

2020 ◽  
Vol 30 (2) ◽  
pp. 319
Author(s):  
Ni Luh Putu Eka Suarniti ◽  
Maria M. Ratna Sari
Keyword(s):  
Data Analysis ◽  
Organizational Commitment ◽  
Linear Regression ◽  
Data Collection ◽  
Sampling Method ◽  
Sampling Technique ◽  
Financial Statements ◽  
Accounting Fraud ◽  
Collection Method ◽  
Analysis Technique

Accounting fraud is an action due to the desire or encouragement to use the opportunity so as to manipulate accounting of financial statements, corruption or misappropriation of assets. Research aims to determine the influence of individual morality, organizational commitment and conformity of compensation on accounting fraud in the LPD of Mengwi sub-district. The sampling method is using the purposive sampling technique. The data collection method is permormed using questionnaires and questionnaires returned are 194 questionnaires. The data analysis technique used is multiple linear regression. Based on the results of the tests, individual morality, organizational commitment and compensation conformity have negative affect on accounting fraud. Keywords: Individual Morality; Organizational Commitment; Compensation Conformity; Accounting Fraud.

scholarly journals PENGARUH FIRM SIZE, FINANCIAL DISTRESS, DEBT LEVEL, DAN MANAGERIAL OWNERSHIP TERHADAP KEPUTUSAN HEDGING PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA

2019 ◽  
Vol 9 (1) ◽  
Author(s):  
Husna Anniyati ◽  
Hermanto Hermanto ◽  
Siti Aisyah Hidayati
Keyword(s):  
Data Analysis ◽  
Firm Size ◽  
Financial Distress ◽  
Sampling Method ◽  
Stock Exchange ◽  
Financial Statements ◽  
Managerial Ownership ◽  
Manufacturing Companies ◽  
Debt Level ◽  
Analysis Technique

This study aims to analyze the influence of firm size, financial distress, debt level, and managerial ownership on hedging decisions on manufacturing companies listed on the Indonesia Stock Exchange. This type of research is associative-causality research. The population of this research is all the go pubic manufacturing companies on the Indonesia Stock Exchange, which are 170 companies. The number of samples used was 81 companies, which were taken using a purposive sampling method. Data collection techniques use documentation techniques obtained from the annual financial statements of manufacturing companies. The data analysis technique uses the logistic regression analysis method. The results of data analysis show that: (1) firm size and managerial ownership variables have a positive and significant effect on hedging decisions and (2) financial distress and debt levels have a negative and insignificant effect on hedging decisions.Keywords:hedging, firm size, financial distress, debt level, managerial ownership

scholarly journals PENGARUH MANAGEMENT CHANGE, FINANCIAL DISTRESS, UKURAN PERUSAHAAN KLIEN, DAN OPINI AUDIT TERHADAP AUDITOR SWITCHING

2019 ◽  
Vol 4 (2) ◽  
pp. 245-258
Author(s):  
Nurul Aini ◽  
M. Rizal Yahya
Keyword(s):  
Logistic Regression ◽  
Data Analysis ◽  
Financial Distress ◽  
Sampling Method ◽  
Stock Exchange ◽  
Audit Opinion ◽  
Management Change ◽  
Auditor Switching ◽  
Analysis Technique ◽  
Research Show

The research examines the effect of management change, financial distress, client’s size, and audit opinion on auditor switching. The population in this research are the banking companies listed in Indonesia Stock Exchange for year of 2010-2015. The samples in this study using purposive sampling method, the number of obsevations of a sample of 84 studies. The data analysis technique used is logistic regression analysis.The result of this reasearch show that management change, financial distress, client’s size and opinion audit have effect on auditor switching. Partially the research show that (1) Management change significantly influences on auditor switching, (2) financial distress do not affects on auditor switching, (3) client’s size significantly influences on auditor switching, and (3) audit opinion significantly infleunces on auditor switching.

scholarly journals Kompleksitas Operasi Perusahaan sebagai Pemoderasi Pengaruh Pergantian Auditor dan Financial Distress terhadap Audit Delay

2018 ◽  
pp. 1205
Author(s):  
Siti Fatimah ◽  
I Dewa Nyoman Wiratmaja
Keyword(s):  
Regression Analysis ◽  
Data Collection ◽  
Consumer Goods ◽  
Financial Distress ◽  
Stock Exchange ◽  
Participant Observation ◽  
Sampling Technique ◽  
Auditor Switching ◽  
Analysis Technique ◽  
The Relationship

The purpose of this study was to determine the effect of auditor switching and financial distress on audit delay, as well as complexity of operations of the company as a moderating influence auditor switching and financial distress on audit delay. This research was conducted in consumer goods companies listed on the Indonesian Stock Exchange (BEI) of the year 2011- 2016. Samples taken as many as 156 companies using purposive sampling technique. The data collection was conducted using non-participant observation. The analysis technique used is Moderated Regression Analysis (MRA). Analysis results showed that auditor switching have no affect audit delay, while financial distress positively affect audit delay. Complexity of operations of the company was not able to moderate the relationship between auditor switching and financial distress with audit delay. Keywords: Audit Delay, Auditor Switching, Financial Distress, Complexity of Operations of the Company

scholarly journals Pengaruh Likuiditas, Leverage dan Ukuran Perusahaan terhadap Financial Distress pada Perusahaan Properti dan Perumahan

2020 ◽  
Vol 3 (2) ◽  
pp. 300-310
Author(s):  
Stephanie Stephanie ◽  
Lindawati Lindawati ◽  
Suyanni Suyanni ◽  
Christine Christine ◽  
Efvina Oknesta ◽  
...  
Keyword(s):  
Real Estate ◽  
Financial Distress ◽  
Quantitative Research ◽  
Sampling Method ◽  
Stock Exchange ◽  
Secondary Data ◽  
Sampling Technique ◽  
Company Size ◽  
Data Types ◽  
Analysis Technique

At present the development of property and housing companies is very rapid. The purpose of this research is to be able to determine the effect of Liquidity, Leverage and Company Size on Financial Distress in Property and Real Estate Companies listed on the Indonesia Stock Exchange Period 2013-2017. The approach used is quantitative research. Researchers use secondary data types and sources. The population of this research is 48 Property and Real Estate Companies listed on the Indonesia Stock Exchange in the period 2013-2017. The sample is 29 Property and Housing Companies listed on the Indonesia Stock Exchange for the period 2013-2017 with 145 observational samples. The sampling technique is a purposive sampling method. Data Analysis Technique used is Logistic Regression. The results of this study are liquidity affecting financial distress in Property and Real Estate companies listed on the Indonesia Stock Exchange. Leverage does not affect financial distress in Property and Real Estate companies listed on the Indonesia Stock Exchange. The size of the company does not affect financial distress in Property and Real Estate companies listed on the Indonesia Stock Exchange. Liquidity, leverage and company size affecting financial distress in Property and Estate companies listed on the Indonesia Stock Exchange. Keywords: Liquidity, Leverage, Company Size and Financial Distress

scholarly journals PREDIKSI KEBANGKRUTAN MODEL SPRINGATE PADA INDUSTRI TELEKOMUNIKASI

2019 ◽  
Vol 3 (1) ◽  
Author(s):  
Riani Fifrianti ◽  
Perdana Wahyu Santosa
Keyword(s):  
Financial Distress ◽  
Financial Risk ◽  
Sampling Method ◽  
Stock Exchange ◽  
Sampling Technique ◽  
Financial Statements ◽  
Telecommunications Industry ◽  
Bankruptcy Prediction ◽  
Bankruptcy Problem ◽  
Financial Condition

<p>This study purposes to analyze of corporate bankruptcy prediction of telecommunication industry in Indonesia with Springate model. The data used in the form of financial statements published by the telecommunications industry at Indonesia Stock Exchange for 2009-2013<br />period. The sampling technique of this study was determined by purposive sampling method for six samples from Indonesia Stock Exchange (IDX). The results using Springate model shows that two companies, PT Bakrie Telecom, Tbk and PT Smartfren, Tbk could potentially<br />bankrupt in the future and three companies For PT Indosat, Tbk, PT XL Axiata, Tbk and PT Inovisi Infracom, Tbk are classified have financial distress problem. The company that very good results is PT Telekom Indonesia, Tbk and categorized has no bankruptcy problem. In<br />general analysis telecommunication caompany have no good financial condition because business risk and financial risk are higher relatively than other industry.</p>

scholarly journals KETEPATAN MODEL PREDIKSI FINANCIAL DISTRESS PADA PERUSAHAAN RETAIL DI INDONESIA

2019 ◽  
Vol 4 (2) ◽  
pp. 117-127
Author(s):  
Kartikasari Kartikasari ◽  
Diyah Santi Hariyani
Keyword(s):  
Data Analysis ◽  
Financial Distress ◽  
Stock Exchange ◽  
Secondary Data ◽  
Financial Statements ◽  
Inferential Statistics ◽  
Accuracy Rate ◽  
Data Analysis Technique ◽  
Analysis Technique ◽  
Score Model

Abstract This study aims to analyze the condition of Financial Distress in retail companies listed on the Indonesian Stock Exchange in 2015-2017 using the Ohlson Model, Fulmer Model, CA-Score Model and Zavgren Model. The data used in this study was secondary data derived from the financial statements of retail companies found on the Indonesian Stock Exchange. The data analysis technique used was inferential statistics and Kruskal-Wallis test. The results of this study indicated that Ohlson's model is best at predicting Financial Distress in retail companies in Indonesia with an accuracy rate of 83.33%, CA-Score Model with 30% accuracy rate, as well as the Fulmer Model and Zavgren Model with an accuracy rate of 0.00 %    

scholarly journals Effect of Audit Opinion, Company Size, Financial Distress and Return on Assets on Auditor Switching

2019 ◽  
Vol 9 (2) ◽  
pp. 4249-4254
Keyword(s):  
Financial Distress ◽  
Sampling Method ◽  
Stock Exchange ◽  
Financial Statements ◽  
Company Size ◽  
Manufacturing Companies ◽  
Return On Assets ◽  
Audit Opinion ◽  
Auditor Switching ◽  
Analysis Technique

Every company that goes public or has already listed on the stock exchange must first be audited financial statements before publishing. Auditors who audit often change, both mandatory and voluntary. The researcher wants to know what causes the company to make auditor changes. This study aims to determine the effect of audit opinion, company size, financial distress and return on assets for auditor switching. This study conducted on manufacturing companies listed in Indonesia Stock Exchange period year 2015-2017. A total of 36 manufacturing companies are used as sample by using the purposive sampling method. Data analysis technique used is logistic regression analysis with SPSS version 25. Auditor switching is measured by the switch of audit partner. The result concluded that audit opinion effect on auditor switching, whereas the company size, financial distress and return on assets have no effect on auditor switching.

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