PERBANDINGAN TINGKAT AKURASI MODEL ALTMAN, ZMIJEWSKI, DAN GROVER DALAM MEMPREDIKSI KEBANGKRUTAN PERUSAHAAN-PERUSAHAAN SUB SEKTOR BATUBARA YANG TERDAFTAR DI BEI TAHUN 2013-2015

This research aims to know which financial distress prediction models from Altman, Zmijewski, and Grover model have the highest accuracy in predicting the bankruptcy of coal mining company on 2013-2015. This research is using a secondary data. The population in this study are all of the companies that already go-public. The sample is selected using purposive sampling method. The sample obtained are 19 companies with total of 57 sample count. The research begin with determining the financial distress of sample using each of the model. And then from the result, we further convert the result to percentage rate and then compare the result. The conclusion of this research implies that Zmijewski model is the prediction model with the highest accuracy.

Keywords : Financial Distress, Altman Z-Score, Zmijewski X-Score, Grover G-Score