Deteksi Kecurangan Laporan Keuangan dan Prediksi Kebangkrutan Perusahaan Sebelum dan Saat Pandemi Covid-19 dengan Menggunakan Perbandingan Pengukuran Model Altman Z –Score, Grover, Springate dan Zmijewski
نویسندگان
چکیده
Penelitian ini dilakukan untuk mengetahui: 1) Perusahaan yang tergolong manipulator atau non dalam mendeteksi kecurangan laporan keuangan, 2) membandingkan prediksi kebangkrutan perusahaan dengan menggunakan model Altman, Grover, Springate, dan Zmijewski, mengidentifikasi diklasifikasikan sebagai zona aman, abu-abu marabahaya. Populasi penelitian adalah 43 terdaftar di BEI pada manufaktur subsektor makanan minuman tahun 2018-2021. metode purposive sampling diperoleh sampel sebanyak 25 perusahaan. deskriptif kuantitatif data sekunder dari website www.idx.co.id. teknik analisis Beneish M-Score Zmijewski. Hasil terdapat 6 persentase 24% 19 76%; Zmijewski memiliki tingkat akurasi paling tinggi ketiga sebelumnya yaitu sebelum pandemi 96 persen saat persen.
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ژورنال
عنوان ژورنال: Al Qalam
سال: 2023
ISSN: ['1410-3222', '2620-598X']
DOI: https://doi.org/10.35931/aq.v17i1.1801