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Submitted
April 1, 2021
Accepted
April 1, 2021
Published
April 1, 2021
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Abstract

This research aims to examine difference level of accuracy between Ohlson and Altman models to forecast bankruptcy a large and small firms in Indonesia. The sample are 60 large firms and 60 small firms from all industries that listed in Bursa Efek Indonesia (BEI) from 2003-2009. By using paired sample t-test and chi-square test, the result show that unconsistency result between paired sample t-test and chis-quare to examine the difference of level accuracy Ohlson and Altman models to forecast bankruptcy a large firm. The result obtain that there is no difference level of accuracy between Ohlson and Altman models with chis-square, but with paired sample t-test show that there was different level of accuracy between Ohlson and Altman models.

Keywords

Ohlson model Altman model Financial Distress Bankruptcy Prediction

Article Details

How to Cite
Nikmah, N., & Sulestari, D. D. (2021). PREDIKSI FINANCIAL DISTRESS UNTUK PERUSAHAAN BESAR DAN KECIL DI INDONESIA PERBANDINGAN OHLSON DAN ALTMAN. JURNAL FAIRNESS, 4(1), 37–60. https://doi.org/10.33369/fairness.v4i1.15299
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