PENGGUNAAN INFORMASI AKUNTANSI DALAM KOMPARASI METODE PREDICTOR FINANCIAL DISTRESS INDUSTRI PERTAMBANGAN BATUBARA
Abstract: This study
investigate accounting
information as predictor
of financial distress. Its was conducted to determine the
ability of the model Altman, Sprigate, Ohslon and Zmijewski
in predicting bankruptcy
of industrial coal
mining company in Indonesia.
Based on a
purposive sampling technique,
there were fifteen companies of
coal mining industry that made the object of research for the period 2011-2013. The
analytical method was a binary
logistic regression. The
results that Springate model
had ability predictor
of bankruptcy in coal
mining in Indonesia.
Penulis: Khoirun Nisa
Kode Jurnal: jpakuntansidd140404
