Analisis Komparatif Model Altman dan Springate dalam Memprediksi Financial Distress (Studi Perusahaan Properti dan Real Estate yang Terdaftar di BEI Periode 2010-2019)
Abstract
Analisis komparatif model altman dan springate dalam memprediksi financial distress pada perusahaan properti dan real estate periode 2010-2019. Tujuan penelitian ini untuk mengetahui, menganalisis, membuktikan serta membandingkan hasil status kesehatan perusahaan dengan menggunakan model Altman dan Springate. Penelitian ini merupakan jenis penelitian deskriptif kuantitatfi dengan sumber data sekunder. Populasi dalam penelitian ini yaitu perusahaan properti dan real estate. Metode pengambilan sampel dalam penelitian ini yaitu purposive sampling, dengan 10 perusahaan properti dan real estate sebagai sampel. Hasil penelitian ini menunjukkan bahwa penelitian dengan model altman mampu memprediksi 7 perusahaan dari 10 sampel yang digunakan mengalami finansial distress dengan tingkat akurasi 60%. Sedangkan model springate mampu memprediksi 8 perusahaan dari 10 perusahaan yang dijadikan sampel mengalami finansial distress dengan tingkat akurasi 90%. Oleh karena itu model prediksi yang sangat akurat untuk memprediksi potensi adanya finansial distress adalah model springate.
Kata Kunci: Finansial Distress, Altman, dan Springate
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