Sistem Perhitungan Pajak Penghasilan Pasal ( PPH ) Pasal 21 Untuk Pegawai Tetap, Pegawai Tidak Tetap, dan Tenaga Ahli Berbasis Web Pada PT. KEvin Bakeri Suksesselalu

Nyoman Kencana Dewi Waisnawa
2019 Jurnal Akuntansi dan Perpajakan  
This study aims to compare the accuracy of Altman, Grover, Zmijewski and Springate models to predict financial distress. Comparison has done by analyzing the level of accuracy of each model. The variables in this study are the financial ratios of Altman, Grover, Zmijewski, and Springate towards accuracy in predicting Financial Distress. The sample used is an agriculture company listed on the IDX during 2016-2017. The sampling technique was purposive sampling with a total sample of 34 companies.
more » ... le of 34 companies. The criteria in purposive sampling are companies that publish annual financial statements in the period 2016-2017 and stock price data are available on the trading date ending in the year. The results show that the Grover G-Score model is a prediction model with a highest accuracy of 85.29% by comparing it with actual conditions. Grover model is also the most accurate to predict financial distress on Negative Net Income and dividend payment of 85% accuracy.
doi:10.26905/ap.v5i1.2833 fatcat:x3vfxpce55a45puqtkdf55eup4