ANALISIS TINGKAT AKURASI MODEL-MODEL PREDIKSI KEBANGKRUTAN UNTUK MEMPREDIKSI VOLUNTARY AUDITOR SWITCHING ( Studi pada perusahaan manufaktur yang terdaftar di BEI )

Jayanti, Queenaria (2014) ANALISIS TINGKAT AKURASI MODEL-MODEL PREDIKSI KEBANGKRUTAN UNTUK MEMPREDIKSI VOLUNTARY AUDITOR SWITCHING ( Studi pada perusahaan manufaktur yang terdaftar di BEI ). S1 thesis, UAJY.

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Abstract

This study aimed to test the degree of accuracy of bankruptcy prediction models to predict voluntary auditor switching, at the same examine whether there are differences in accuracy among the models. In this study, five bankruptcy prediction models were used, the model consist of Altman Z"-Score modification, Ohlson Y-score, Zmijewski X-Score, G-Score Grover, and Springate S-Score. The sample in this study consisted of 432 companies listed on Indonesia Stock Exchange during the years 2008-2011. In this study, the data obtained from the Annual Financial Statements, IDX Fact Book, and the Indonesian Capital Market Directory. The analytical tool used is the One Way ANOVA with level of significance 5 %. The results of this study indicate that there is no difference between the accuracy of bankruptcy prediction models Altman Z"-Score modificated, Ohlson Y-score, Zmijewski X-Score, G-Score Grover, and Springate S-Score to predict the company undertake voluntary decision of switching auditors. However, calculations show that the prediction accuracy ranking models Grover G - Score is a bankruptcy prediction model with the highest accuracy ratings compared with the other models, the rank-two are occupied by models Altman Z"-Score modification, followed by Springate S - Score models at rank three, and X-Score Zmijewski models in the ranked fourth, while Ohlson Y-Score is a bankruptcy prediction model with the lowest accuracy rating.

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