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    • MODEL ALTMAN SCORE DAN GROVER SCORE : MENDETEKSI FINANCIAL DISTRESS PADA PERUSAHAAN RITEL DI INDONESIA | Patmawati | AKUNTABILITAS

    MODEL ALTMAN SCORE DAN GROVER SCORE : MENDETEKSI FINANCIAL DISTRESS PADA PERUSAHAAN RITEL DI INDONESIA

    Patmawati Patmawati, Muhammad Hidayat, Muhammad Farhan

    Abstract


    This study aims to detect financial distress of listed retail companies at Indonesian Exchange using Altman Score and Grover Score Model. The samples are go public companies in Indonesia, which consist of 20 retail companies. Structural Equation Model (SEM) was employed as the analysis method using PLS software. The result shows that Altman Score Model has positive impact toward financial distress. High score on Altman Score indicates poor performance of a company. Further, Grover Score model has positive impact toward financial distress on retail companies which are go public circa 2015-2018. Higher score of grover score indicates a company has been suffering financial distress. Lastly, we inference that Altman Score Model is more accurate in detecting financial distress compared to Grover Score Model 

     

     

     

     


    Keywords


    financial distress; altman score; grover score

    Full Text:

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    DOI: https://doi.org/10.29259/ja.v14i1.11525

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    Akuntabilitas
    Jalan Raya Palembang-Prabumulih Km. 32 
    Jurusan Akuntansi, Fakultas Ekonomi Universitas Sriwijaya 
    Indralaya, Sumatera Selatan, Indonesia
    Email: jurnal.akuntabilitas@unsri.ac.id, Tel/Fax : (0711) 580964

    p-ISSN: 1978-4392, e-ISSN:2685-7030

     

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