{"id":"https://openalex.org/W2749048864","doi":"https://doi.org/10.33086/amj.v1i1.70","title":"ANALISIS ALTMAN Z-SCORE, GROVER SCORE, SPRINGATE, DAN ZMIJEWSKI SEBAGAI SIGNALING FINANCIAL DISTRESS (Studi Empiris Industri Barang-Barang Konsumsi di Indonesia)","display_name":"ANALISIS ALTMAN Z-SCORE, GROVER SCORE, SPRINGATE, DAN ZMIJEWSKI SEBAGAI SIGNALING FINANCIAL DISTRESS (Studi Empiris Industri Barang-Barang Konsumsi di Indonesia)","publication_year":2018,"publication_date":"2018-03-06","ids":{"openalex":"https://openalex.org/W2749048864","doi":"https://doi.org/10.33086/amj.v1i1.70","mag":"2749048864"},"language":"en","primary_location":{"id":"doi:10.33086/amj.v1i1.70","doi":"https://doi.org/10.33086/amj.v1i1.70","is_oa":true,"landing_page_url":"https://doi.org/10.33086/amj.v1i1.70","pdf_url":"https://journal2.unusa.ac.id/index.php/AMJ/article/download/70/52","source":{"id":"https://openalex.org/S4210171804","display_name":"Accounting and Management Journal","issn_l":"2579-9606","issn":["2579-9606","2579-9614"],"is_oa":true,"is_in_doaj":true,"is_core":false,"listed_in":["doaj"],"host_organization":"https://openalex.org/P4310315256","host_organization_name":"Universitas Nahdlatul Ulama Surabaya","host_organization_lineage":["https://openalex.org/P4310315256"],"host_organization_lineage_names":["Universitas Nahdlatul Ulama Surabaya"],"type":"journal"},"license":"cc-by-sa","license_id":"https://openalex.org/licenses/cc-by-sa","version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"Accounting and Management Journal","raw_type":"journal-article"},"volume":null,"type":"article","indexed_in":["crossref","doaj"],"open_access":{"is_oa":true,"oa_status":"diamond","oa_url":"https://journal2.unusa.ac.id/index.php/AMJ/article/download/70/52","any_repository_has_fulltext":false},"authorships":[{"author_position":"first","author":{"id":"https://openalex.org/A5071334744","display_name":"Niken Savitri Primasari","orcid":"https://orcid.org/0000-0003-4953-8234","observed_orcids":["https://orcid.org/0000-0003-4953-8234"]},"institutions":[{"id":"https://openalex.org/I4387155854","display_name":"Universitas Nahdlatul Ulama Surabaya","ror":"https://ror.org/00wbwde85","country_code":"ID","type":"education","lineage":["https://openalex.org/I4387155854"]}],"countries":["ID"],"is_corresponding":true,"raw_author_name":"Niken Savitri Primasari","raw_affiliation_strings":["Fakultas Ekonomi dan Bisnis, Universitas Nahdlatul Ulama Surabaya","-Barang Konsumsi di Indonesia)"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"Fakultas Ekonomi dan Bisnis, Universitas Nahdlatul Ulama Surabaya","institution_ids":["https://openalex.org/I4387155854"]},{"raw_affiliation_string":"-Barang Konsumsi di Indonesia)","institution_ids":[]}]}],"institutions":[],"countries_distinct_count":1,"institutions_distinct_count":1,"corresponding_author_ids":["https://openalex.org/A5071334744"],"corresponding_institution_ids":["https://openalex.org/I4387155854"],"apc_list":null,"apc_paid":null,"fwci":8.0905,"has_fulltext":true,"cited_by_count":25,"citation_normalized_percentile":{"value":0.96768636,"is_in_top_1_percent":false,"is_in_top_10_percent":true},"cited_by_percentile_year":{"min":89,"max":99},"biblio":{"volume":"1","issue":"1","first_page":null,"last_page":null},"is_retracted":false,"is_paratext":false,"is_xpac":false,"primary_topic":{"id":"https://openalex.org/T11653","display_name":"Financial Distress and Bankruptcy Prediction","score":1.0,"subfield":{"id":"https://openalex.org/subfields/1402","display_name":"Accounting"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},"topics":[{"id":"https://openalex.org/T11653","display_name":"Financial Distress and Bankruptcy Prediction","score":1.0,"subfield":{"id":"https://openalex.org/subfields/1402","display_name":"Accounting"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},{"id":"https://openalex.org/T12509","display_name":"Corporate Insolvency and Governance","score":0.0,"subfield":{"id":"https://openalex.org/subfields/1402","display_name":"Accounting"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},{"id":"https://openalex.org/T12123","display_name":"Financial Analysis and Corporate Governance","score":0.0,"subfield":{"id":"https://openalex.org/subfields/1402","display_name":"Accounting"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}}],"keywords":[{"id":"https://openalex.org/keywords/financial-distress-prediction","display_name":"financial distress prediction","score":0.8849999904632568},{"id":"https://openalex.org/keywords/altman-z-score","display_name":"Altman Z-score","score":0.875},{"id":"https://openalex.org/keywords/springate-model","display_name":"Springate model","score":0.9599999785423279},{"id":"https://openalex.org/keywords/ohlson-model","display_name":"Ohlson model","score":0.9449999928474426},{"id":"https://openalex.org/keywords/zmijewski-model","display_name":"Zmijewski model","score":0.9589999914169312},{"id":"https://openalex.org/keywords/bankruptcy-prediction-models","display_name":"bankruptcy prediction models","score":0.8640000224113464},{"id":"https://openalex.org/keywords/consumer-goods-industry","display_name":"consumer goods industry","score":0.8349999785423279},{"id":"https://openalex.org/keywords/indonesia-stock-exchange-listed-companies","display_name":"Indonesia Stock Exchange listed companies","score":0.7730000019073486},{"id":"https://openalex.org/keywords/model-accuracy-comparison","display_name":"model accuracy comparison","score":0.7599999904632568},{"id":"https://openalex.org/keywords/financial-ratios","display_name":"financial ratios","score":0.8510000109672546},{"id":"https://openalex.org/keywords/corporate-bankruptcy-risk","display_name":"corporate bankruptcy risk","score":0.30300000309944153}],"concepts":[{"id":"https://openalex.org/C200870193","wikidata":"https://www.wikidata.org/wiki/Q11691","display_name":"Stock exchange","level":2,"score":0.646373450756073},{"id":"https://openalex.org/C504631918","wikidata":"https://www.wikidata.org/wiki/Q152074","display_name":"Bankruptcy","level":2,"score":0.5649936199188232},{"id":"https://openalex.org/C144133560","wikidata":"https://www.wikidata.org/wiki/Q4830453","display_name":"Business","level":0,"score":0.5423683524131775},{"id":"https://openalex.org/C198531522","wikidata":"https://www.wikidata.org/wiki/Q485146","display_name":"Sample (material)","level":2,"score":0.47182637453079224},{"id":"https://openalex.org/C98014903","wikidata":"https://www.wikidata.org/wiki/Q832161","display_name":"Financial ratio","level":2,"score":0.46907302737236023},{"id":"https://openalex.org/C2781027943","wikidata":"https://www.wikidata.org/wiki/Q192907","display_name":"Financial statement","level":3,"score":0.4340517520904541},{"id":"https://openalex.org/C2984760201","wikidata":"https://www.wikidata.org/wiki/Q1785212","display_name":"Financial distress","level":2,"score":0.4295957684516907},{"id":"https://openalex.org/C162118730","wikidata":"https://www.wikidata.org/wiki/Q1128453","display_name":"Actuarial science","level":1,"score":0.362429141998291},{"id":"https://openalex.org/C10138342","wikidata":"https://www.wikidata.org/wiki/Q43015","display_name":"Finance","level":1,"score":0.284938246011734},{"id":"https://openalex.org/C121955636","wikidata":"https://www.wikidata.org/wiki/Q4116214","display_name":"Accounting","level":1,"score":0.2795952558517456},{"id":"https://openalex.org/C73283319","wikidata":"https://www.wikidata.org/wiki/Q1416617","display_name":"Financial system","level":1,"score":0.1985815465450287},{"id":"https://openalex.org/C199521495","wikidata":"https://www.wikidata.org/wiki/Q181487","display_name":"Audit","level":2,"score":0.0},{"id":"https://openalex.org/C185592680","wikidata":"https://www.wikidata.org/wiki/Q2329","display_name":"Chemistry","level":0,"score":0.0},{"id":"https://openalex.org/C43617362","wikidata":"https://www.wikidata.org/wiki/Q170050","display_name":"Chromatography","level":1,"score":0.0}],"mesh":[],"locations_count":1,"locations":[{"id":"doi:10.33086/amj.v1i1.70","doi":"https://doi.org/10.33086/amj.v1i1.70","is_oa":true,"landing_page_url":"https://doi.org/10.33086/amj.v1i1.70","pdf_url":"https://journal2.unusa.ac.id/index.php/AMJ/article/download/70/52","source":{"id":"https://openalex.org/S4210171804","display_name":"Accounting and Management Journal","issn_l":"2579-9606","issn":["2579-9606","2579-9614"],"is_oa":true,"is_in_doaj":true,"is_core":false,"listed_in":["doaj"],"host_organization":"https://openalex.org/P4310315256","host_organization_name":"Universitas Nahdlatul Ulama Surabaya","host_organization_lineage":["https://openalex.org/P4310315256"],"host_organization_lineage_names":["Universitas Nahdlatul Ulama Surabaya"],"type":"journal"},"license":"cc-by-sa","license_id":"https://openalex.org/licenses/cc-by-sa","version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"Accounting and Management Journal","raw_type":"journal-article"}],"best_oa_location":{"id":"doi:10.33086/amj.v1i1.70","doi":"https://doi.org/10.33086/amj.v1i1.70","is_oa":true,"landing_page_url":"https://doi.org/10.33086/amj.v1i1.70","pdf_url":"https://journal2.unusa.ac.id/index.php/AMJ/article/download/70/52","source":{"id":"https://openalex.org/S4210171804","display_name":"Accounting and Management Journal","issn_l":"2579-9606","issn":["2579-9606","2579-9614"],"is_oa":true,"is_in_doaj":true,"is_core":false,"listed_in":["doaj"],"host_organization":"https://openalex.org/P4310315256","host_organization_name":"Universitas Nahdlatul Ulama Surabaya","host_organization_lineage":["https://openalex.org/P4310315256"],"host_organization_lineage_names":["Universitas Nahdlatul Ulama Surabaya"],"type":"journal"},"license":"cc-by-sa","license_id":"https://openalex.org/licenses/cc-by-sa","version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"Accounting and Management Journal","raw_type":"journal-article"},"sustainable_development_goals":[],"sustainable_development_goals_aurora":[],"study_designs":[],"awards":[],"funders":[],"has_content":{"grobid_xml":true,"pdf":true},"content_urls":{"pdf":"https://content.openalex.org/works/W2749048864.pdf","grobid_xml":"https://content.openalex.org/works/W2749048864.grobid-xml"},"referenced_works_count":7,"referenced_works":["https://openalex.org/W1500648155","https://openalex.org/W1551923159","https://openalex.org/W1854686785","https://openalex.org/W2152618789","https://openalex.org/W2593095382","https://openalex.org/W2774152845","https://openalex.org/W2943908876"],"related_works":["https://openalex.org/W7130311102","https://openalex.org/W2925968603","https://openalex.org/W3123975044","https://openalex.org/W3049005451","https://openalex.org/W7203654201","https://openalex.org/W2807622709","https://openalex.org/W3126147177","https://openalex.org/W6989223628","https://openalex.org/W2967822145","https://openalex.org/W2581370646"],"abstract_inverted_index":{"This":[0,132,201],"study":[1,88,246,321,382],"purpose":[2],"to":[3,17,22,204,223,256,279,325,358,384,407],"determine":[4],"whether":[5,121],"there":[6,122],"are":[7,103,179,405],"differences":[8,149,281],"among":[9,282],"Altman":[10,331,375,397],"model,":[11,53,215,217],"Springate":[12,216,285],"model":[13,16,30,126,137,160,219,222,262,317,371,374],"and":[14,21,142,199,220,238,269,286,348],"Zmijewski":[15,221,287],"predict":[18,224,326,359,386],"financial":[19,72,92,166,177,183,225,291],"distress,":[20],"find":[23],"out":[24],"which":[25,333],"the":[26,32,49,56,68,76,79,130,145,156,164,176,181,186,188,191,194,208,211,214,231,239,258,261,265,271,298,330,335,353,368,373,378,381,393,412],"Financial":[27,233,327,361,409],"Distress":[28,410],"prediction":[29,125,159,316],"has":[31],"most":[33,369],"excellent":[34],"implementation":[35],"in":[36,67,86,97,105,172,207,289,319,411],"Indonesia":[37,80,106],"manufacture":[38],"industry.":[39],"Comparison":[40],"of":[41,51,59,70,90,158,185,197,210,213,260,273,304,380],"those":[42],"six":[43],"models":[44,288,342],"were":[45],"made":[46],"by":[47,54,75,263],"analyzing":[48],"accuracy":[50,212],"each":[52],"using":[55],"real":[57],"condition":[58],"a":[60,124],"company\u2019s":[61,182],"net":[62],"income.":[63],"The":[64,84,115,227,293,308,363],"data":[65,93,228],"used":[66,171,249,278,296,318,324,357,390],"form":[69],"annual":[71],"statements":[73,178],"published":[74],"company":[77,116,146,152,165],"on":[78,392],"Stock":[81,107,394],"Exchange":[82,108,395],"website.":[83],"sample":[85,147,389],"this":[87,245,311,320],"consisted":[89],"116":[91],"from":[94,230,310],"29":[95,387],"companies":[96,102,404],"Consumer":[98],"Goods":[99],"Industry.":[100],"All":[101],"listed":[104,391],"Market":[109,242],"at":[110],"period":[111],"2012":[112],"-":[113],"2015.":[114],"does":[117],"not":[118],"conclude":[119],"yet,":[120],"is":[123,202,254,297,350,372],"that":[127,314,367,402],"best":[128],"suit":[129],"measurement.":[131],"cause":[133],"by:":[134],"(1)":[135],"every":[136],"have":[138,334,343],"its":[139],"own":[140],"superiority":[141],"weakness,":[143],"(2)":[144],"characteristic":[148],"(company":[150],"sector,":[151],"size)":[153],"also":[154,365],"influence":[155],"choice":[157],"being":[161],"used,":[162],"(3)":[163],"ratio":[167],"as":[168],"independent":[169],"variable":[170],"bankruptcy":[173],"prediction.":[174],"Since":[175],"reflecting":[180],"ability":[184],"signaling,":[187],"researchers":[189],"limited":[190],"industry":[192],"with":[193,302,396],"highest":[195],"value":[196,277,345],"EPS":[198],"PER.":[200],"done":[203,255],"avoid":[205],"confounders":[206],"proof":[209],"Ohlson":[218],"distress.":[226,292],"obtained":[229],"Annual":[232],"Statements,":[234],"IDX":[235],"Fact":[236],"Book":[237],"Indonesian":[240],"Capital":[241],"Directory.":[243],"In":[244],"will":[247],"be":[248,323,356],"t":[250,346],"test,":[251],"additional":[252],"testing":[253],"see":[257],"feasibility":[259],"observing":[264],"F":[266],"test":[267,270,347],"results":[268,309,364,400],"coefficient":[272],"determination":[274],"(R2),":[275],"R2":[276,337],"examine":[280],"Altman,":[283],"Grover,":[284],"predicting":[290],"analytical":[294],"tool":[295],"One":[299],"Way":[300],"ANOVA":[301],"level":[303],"significance":[305],"5":[306],"%.":[307],"research":[312],"showed":[313,366,401],"any":[315],"can":[322],"Distress,":[328],"particularly":[329],"Z-Scores,":[332],"greater":[336,351],"analysis.":[338],"Only":[339],"Grover":[340],"G-Score":[341],"insignificant":[344],"F-test":[349],"than":[352],"probability":[354],"cannot":[355],"corporate":[360],"Distress.":[362],"accurate":[370],"Z-Score.":[376],"At":[377],"end":[379],"was":[383],"try":[385],"firms":[388],"model.":[398],"Predicted":[399],"five":[403],"expected":[406],"experience":[408],"future.":[413]},"counts_by_year":[{"year":2025,"cited_by_count":3},{"year":2024,"cited_by_count":1},{"year":2023,"cited_by_count":8},{"year":2022,"cited_by_count":2},{"year":2021,"cited_by_count":6},{"year":2020,"cited_by_count":3},{"year":2019,"cited_by_count":2}],"updated_date":"2026-10-30T12:39:25.321706","created_date":"2017-08-31T00:00:00"}
