altman、springate和zmijewski模型预测破产的比较分析

Anwar Anwar, Reni Restriani Utami
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引用次数: 0

摘要

本研究旨在使用Altman, Springate和Zmijewski模型确定2017-2020年期间在印度尼西亚证券交易所上市的木材子行业公司及其管理层的破产潜力,并找出三种模型的比较。这种类型的研究是定量研究。研究对象是该公司的木材及其加工子部门。研究样本为PT. SLJ Global Tbk (SULI)和PT. Tirta Mahakam Resources Tbk (TIRT)。数据分析技术使用Altman, Springate和Zmijewski模型。研究结果表明,使用Altman和Zmijewski模型预测SULI和TIRT在2017-2021年将经历潜在破产。SULI为2018-2021年,使用Springate模型的TIRT为2020-2021年。Mann Whitney检验结果显示,三种模型在预测SULI和TIRT的破产潜力方面没有差异。
本文章由计算机程序翻译,如有差异,请以英文原文为准。
COMPARATIVE ANALYSIS OF ALTMAN, SPRINGATE AND ZMIJEWSKI MODELS IN PREDICTING BANKRUPTCY
This study aims to determine the potential for bankruptcy in timber sub-sector companies and their management that are listed on the Indonesia Stock Exchange for the 2017-2020 period using the Altman, Springate, and Zmijewski models and to find out the comparison of the three models. This type of research is quantitative research. The research population is the company's sub-sector of wood and its processing. The research sample is PT. SLJ Global Tbk (SULI) and PT. Tirta Mahakam Resources Tbk (TIRT). Data analysis techniques use the Altman, Springate, and Zmijewski models. The results of the study show that SULI and TIRT are predicted to experience potential bankruptcy in 2017-2021 using the Altman and Zmijewski model. 2018-2021 for SULI and 2020-2021 for TIRT using the Springate model. The results of the Mann Whitney test show that there is no difference in predicting the potential for bankruptcy of SULI and TIRT using the three models.
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