Electronic Theses and Dissertation

Penelitian ini bertujuan untuk menganalisis financial distress assessment menggunakan springate (s-score) dan grover (g-score) untuk memprediksi kebangkrutan pada perusahaan makanan dan minuman yang tercatat di bursa efek indonesia (bei). sampel dalam penelitian ini adalah perusahaan makanan dan minuman di bursa efek indonesia selama periode 2018-2022. penelitian ini menggunakan pendekatan signaling theory dengan data panel sebanyak 15 perusahaan makanan dan minuman yang tercatat di bursa efek indonesia. metode pengumpulan sampel yang digunakan adalah purposive sampling method. metode analisis yang digunakan adalah menguji model springate (s-score) dan grover (g- score) dengan uji tingkat akurasi dan type of error. hasil penelitian menunjukkan bahwa springate (s-score) dan grover (g-score) dapat diterapkan untuk memprediksi kebangkrutan di perusahaan makanan dan minuman yang tercatat di bursa efek indonesia. hasil uji tingkat akurasi juga menunjukkan bahwa model grover (g-score) menjadi model yang lebih baik daripada springate (s-score) dalam memprediksi kebangkrutan di perusahaan makanan dan minuman di bursa efek indonesia. kata kunci : model prediksi financial distress, financial distress, kebangkrutan, springate (s-score), grover

This research aims to analyze financial distress assessment using Springate (S-Score) and Grover (G-Score) to predict bankruptcy in food and beverage companies listed on the Indonesia Stock Exchange (BEI). The sample in this research is food and beverage companies on the Indonesia Stock Exchange during the 2018-2022 period. This research uses a signaling theory approach with panel data of 15 food and beverage companies listed on the Indonesia Stock Exchange. The sample collection method used was the purposive sampling method. The analytical method used is to test the Springate (S-Score) and Grover (G-Score) models by testing the level of accuracy and type of error. The research results show that Springate (S-Score) and Grover (G-Score) can be applied to predict bankruptcy in food and beverage companies listed on the Indonesia Stock Exchange. The results of the accuracy level test also show that the Grover (G-Score) model is a better model than Springate (S-Score) in predicting bankruptcy in food and beverage companies on the Indonesia Stock Exchange. Keywords : Financial Distress Prediction Model, Financial Distress, Bankruptcy, Springate (S-Score), Grover (G-Score)