Open AccessANALISIS PERBANDINGAN MODEL ALTMAN, MODEL SPRINGATE, DAN MODEL ZMIJEWSKI DALAM MEMPREDIKSI KEBANGKRUTAN BANK SYARIAH DI INDONESIA
Author(s) -
Diyah Santi Hariyani,
Agung Sujianto
Publication year - 2018
Publication title -
inventory : jurnal akuntansi
Language(s) - English
Resource type - Journals
eISSN - 2613-912X
pISSN - 2597-7202
DOI - 10.25273/inventory.v1i1.2289
Subject(s) - statistics , population , mathematics , econometrics , demography , sociology
The purpose of this research to provide empirical evidence that the Model Altman , Springate , and Zmijewski is the most appropriate model for predicting bankruptcy Islamic Bank in Indonesia . The population in this study are all Islamic banks listed on the Indonesia Stock Exchange . This study uses secondary data from the financial statements of Islamic banks in 2010-2014 . Testing the hypothesis in this study using normality test, homogeneity test, and one way ANOVA test ( different test ) . The results showed that Springate model is the most appropriate model to predict the Islamic banks in Indonesia with an accuracy of 38.00 % , then Model Zmijewski with 28.00 % accuracy rate and Altman with an accuracy of 0.00 % . Keywords : Altman Z-Score Model, Springate S-Score Model, Zmijewski X-Score Model.