利用grover和ohlson模型对在idx上市的木材及其管理子行业公司进行破产预测分析

Journal of Accounting Research, Utility Finance and Digital Assets Pub Date : 2022-10-30 DOI:10.54443/jaruda.v1i2.22

Reni Restriani Utami, Muh. Ichwan Musa, Anwar Anwar

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引用次数: 0

摘要

本研究旨在预测破产，并利用Grover和Ohlson模型找出2017-2021年木材子行业公司及其管理预测的差异。所使用的研究类型是定量研究，研究对象是木材分行业公司及其在IDX上市的管理层。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Grover和Ohlson模型。结果表明，利用Grover PT. SLJ Global Tbk (SULI)在2018-2021年和PT. Tirta Mahakam Resources Tbk (TIRT)在2019-2021年预测破产。奥尔森自己的模型预测，2017年至2021年，两家公司都将破产。Mann Whitney的检验结果发现，使用Grover模型与Ohlson对SULI和TIRT潜在破产的预测没有差异。

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BANKRUPTCY PREDICTION ANALYSIS USING THE GROVER AND OHLSON MODELS IN WOOD AND ITS MANAGEMENT SUB-SECTOR COMPANIES THAT ARE LISTED ON THE IDX

This study aims to predict bankruptcy and also to find out the differences in predictions in timber sub-sector companies and their management during 2017-2021 using the Grover and Ohlson models. The type of research used is quantitative research with the research population being wood sub-sector companies and their management listed on the IDX. The sample in the study was PT. SLJ Global Tbk (SULI) and PT. Tirta Mahakam Resources Tbk (TIRT). Data analysis techniques use Grover and Ohlson models.The results showed that by using the Grover PT. SLJ Global Tbk (SULI) in 2018-2021 and PT. Tirta Mahakam Resources Tbk (TIRT) in 2019-2021 is predicted to go bankrupt. Ohlson's own model predicts that in 2017-2021 both companies go bankrupt. Mann Whitney's test results found that there was no difference in predicting the potential bankruptcy of SULI and TIRT using the Grover model with Ohlson.

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Journal of Accounting Research, Utility Finance and Digital Assets

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