Meta Analisis Hasil Prediksi Kegagalan Perusahaan dengan Pendekatan 4 Model Prediksi Kebangkrutan
DOI:
https://doi.org/10.38035/jafm.v5i3.623Keywords:
Literatur, Model Altman Z-Score, Springate, Zmijewski, Ohlson O-ScoreAbstract
Tujuan dari penelitian ini adalah untuk menganalisis dan memetakan tren kinerja dari penelitian financial distress dengan pendekatan 4 model yaitu Altman Z-Score, Springate Model, Zmijewski Model, dan Ohlson O-Score di berbagai sektor perusahaan. Penelitian ini menggunakan metode systematic literature review (SLR) yang meneliti 37 artikel dalam rentang waktu publikasi artikel tahun 2019-2024. Hasil penelitian menyajikan pemetaan perusahaan yang berada pada distress zone, safe zone dan grey zone, pemetaan berdasarkan sektor Perusahaan yang dijadikan sampel, pemetaan hasil visualisasi analisis bibliometrik, serta pemetaan berdasarkan indeks jurnal dari artikel yang dirujuk. Perusahaan paling banyak berada dalam kondisi safe zone, sektor Perusahaan yang paling banyak dijadikan sampel adalah sektor transportasi-logistik, perusahaan asuransi dan perusahaan notasi khusus di BEI. Terdapat 9 cluster dari hasil visualisasi bibliometric. Jurnal rujukan didominasi oleh jurnal terindeks nasional sinta dan internasional quartile. Kontribusi penelitian ini memberikan wawasan konseptual untuk penelitian selanjutnya dan wawasan manajemen dalam menganalisis faktor-faktor kebangkrutan.
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