PREDIKSI FINANCIAL DISTRESS MENGGUNAKAN MODEL TAFFLER DAN GROVER PADA PERUSAHAAN YANG TERDAMPAK PANDEMI COVID-19
Abstract
This study aims to predict and analyze financial distress using the Taffler and Grover prediction model in the companies affected by the Covid-19 pandemic. The data used is the company's quarterly listed in the Indonesia Stock Exchange for 2018-2020, which had positive profit in 2019 and suffered a decline in profits or losses in 2020. The technique used in the data sampling process is a purposive sampling technique of 46 companies. The study results depicts that the Taffler and Grover models can predict financial distress conditions in companies affected by the Covid-19 pandemic. The Taffler model has a greater accuracy rate than the Grover model, which is 73.19%, while the Grover model has an accuracy rate of 71,01%. Prediction results are less accurate due to the Covid-19 pandemic. Pearson's correlation test results showed a correlation between the Taffler model and Grover model that the relationship between variables is strong and unidirectional.
Keywords: Covid-19, Financial Distress, Taffler, Grover, Pearson Correlation.
Full Text:
PDFDOI: https://doi.org/10.31326/bimtek.v1i1.1109
Copyright (c) 2022 Jurnal Bisnis, Manajemen dan Teknososiopreneur
This work is licensed under a Creative Commons Attribution-NonCommercial-ShareAlike 4.0 International License.
Jurnal Bisnis, Manajemen, dan Teknososiopreneur
Address:
Program Pascarsarjana Magister Manajemen
Universitas Trilogi
Taman Makam Pahlawan, Jl. Kalibata No.1, RT.4/RW.04 Duren Tiga
Kec. Pancoran, Kota Jakarta Selatan
Daerah Khusus Ibukota Jakarta 12760
Phone. +62 21 798-0011
Fax. 021 798 1352
E-mail: journal@trilogi.ac.id
Lembaga Penelitian dan Pengabdian Kepada Masyarakat (LPPM)
Universitas Trilogi
Jurnal Bisnis, Manajemen dan Teknososiopreneur under a Creative Commons Attribution 4.0 International License.