Perbandingan Akurasi Model Altman, Zmijewski, dan Grover untuk Memprediksi Financial Distress Industri Media Hiburan

HANA NUR ROFIAH, . and Sri Luna Murdianingrum, . (2026) Perbandingan Akurasi Model Altman, Zmijewski, dan Grover untuk Memprediksi Financial Distress Industri Media Hiburan. Riset dan Jurnal Akuntansi, X (3). pp. 2183-2196. ISSN 2548-7507

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Abstract

Financial distress is a condition in which a company experiences financial pressure and, if not properly addressed, can lead to insolvency. The media and entertainment industry is particularly vulnerable to this situation. This study aims to determine which financial distress prediction model is more accurate for the entertainment media industry. The models used in this study are the Modified Altman Z-Score Model, the Zmijewski Model, and the Grover Model. Fourteen media and entertainment companies were sampled for the study between 2020 and 2024. The predicted data from the three models were compared with actual conditions, with indicators of negative net profit and negative operating cash flow simultaneously. The results showed that the Zmijewski model had the highest accuracy rate of 75.7%, followed by the Grover model with an accuracy rate of 70%, and the Altman model with an accuracy rate of 62.9%.

Item Type:	Article
Uncontrolled Keywords:	Financial Distress, Accuracy Rate, Altman, Zmijewski, Grover
Subjek:	H Social Sciences > H Social Sciences (General) H Social Sciences > HF Commerce > HF5601 Accounting
Divisions:	Fakultas Ekonomi dan Bisnis > (S1) Akuntansi
Depositing User:	Bayu Pambudi
Date Deposited:	09 Sep 2026 03:53
Last Modified:	09 Sep 2026 03:53
URI:	http://eprints.upnyk.ac.id/id/eprint/49314

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