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Journal articles on the topic 'Financial Score'

Author: Grafiati

Published: 4 June 2025

Last updated: 1 August 2025

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1

Patmawati, Patmawati, Meita Rahmawati, Muhammad Hidayat, and Christian Damar Sagara Sitepu. "Determinan Deteksi Financial Statement Fraud." Owner 6, no. 4 (2022): 3625–38. http://dx.doi.org/10.33395/owner.v6i4.1210.

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This study aims to empirically test the determinants of financial statement fraud detection with the Beneish M-Score, F-Score and Altman Z-Score models. The difference between this study and the previous study is that this study adds the F-Score model variable which is a financial statement fraud detection model developed using the scaled logistic probability technique. The population of this study is all banks listed on the Indonesia Stock Exchange. The samples in this study were perbankan that met the purposive sampling criteria. Based on the results of statistical tests obtained from the re

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Hadityo, Farras Shaesardy, and Nur Khusniyah Indrawati. "Prediksi Financial Distress Dengan Model Altman Z”-Score, Zmijewski X-Score, Springate S-Score, Dan Grover G-Score." Jurnal Management Risiko dan Keuangan 3, no. 3 (2024): 301–11. https://doi.org/10.21776/jmrk.2024.03.3.08.

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Financial distress is a critical phase preceding bankruptcy, often stemming from a range of external and internal factors. This study aims to forecast financial distress within the sub-sector of department store companies listed on the Indonesia Stock Exchange (IDX) during the period of 2019 to 2021. Four prediction models, namely Altman Z-Score, Zmijewski X-Score, Springate S-Score, and Grover G-Score, were employed for this purpose. This research adopts a descriptive approach with a quantitative methodology. Secondary data extracted from the financial reports of the companies serves as the p

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Riggs, Henry E. "Understanding the Financial Score." Synthesis Lectures on Technology, Management, and Entrepreneurship 1, no. 1 (2007): 1–176. http://dx.doi.org/10.2200/s00074ed1v01y200612tme001.

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Knežević, Snežana, Marko Špiler, Marko Milašinović, Aleksandra Mitrović, Stefan Milojević, and Jovan Travica. "Using Beneish M-Score and Altman Z-Score models to detect financial fraud and company failure." Tekstilna industrija 69, no. 4 (2021): 20–29. http://dx.doi.org/10.5937/tekstind2104020k.

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Bankruptcy is a risk that any company can face, regardless of its size. The importance of predicting a company's bankruptcy for years before its development is enormous, and it is important for financial sustainability. Financial reporting is an important platform for making financial decisions of investors and creditors. In recent years, the frequency of false financial reporting by firms has increased and there are concerns about investors' confidence in capital market. Academics and industry experts adopt a variety of risk management techniques to detect fraudulent financial reporting. A ca

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Thuy, Vinh Nguyen, and Huong Tram Le Thi. "Financial Reporting Fraud and Models to Assist in Detecting Financial Statement Fraud." INTERNATIONAL JOURNAL OF MULTIDISCIPLINARY RESEARCH AND ANALYSIS 06, no. 08 (2023): 3896–901. https://doi.org/10.5281/zenodo.8296850.

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The article has used the methodology, analysis and synthesis to accomplish the set research objectives. Accordingly, based on the methodology, the article has presented the concept, purpose and importance of information provided in financial statements. Under many influences such as pressure to commit fraud, opportunities for fraud or management's attitude will lead to the intention to manipulate the financial statements. Next, the article also analyzes typical fraud cases, the impact of fraudulent financial statements on all financial market participants and identifies common forms of fin

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Africa, Laely Aghe, Agustina Ratna Dwiati, and Joicenda Nahumury. "The Effect of Enviromental Score, Social Score and Governance Score Toward Financial Performance." IJEBD (International Journal of Entrepreneurship and Business Development) 7, no. 2 (2024): 371–78. http://dx.doi.org/10.29138/ijebd.v7i2.2708.

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Purpose: This research aims to analyze the influence of Enviromental Score, Social Score and Governance Score on the Financial Performance in non Financial companies listed on the Indonesia Stock Exchange for the period 2019-2021 Design/methodology/approach: The sampling method used is purposive sampling method. Data analysis using SPSS 24.0 test tool by descriptive statistics, classic assumption test, multiple linear regression test and hypothesis test Findings: The results showed that Enviromental Score, Social Score and Governance Score not significant to financial performance which measure

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Hantono. "PREDICTING FINANCIAL DISTRESS USING ALTMAN SCORE, GROVER SCORE, SPRINGATE SCORE, ZMIJEWSKI SCORE (CASE STUDY ON CONSUMER GOODS COMPANY)." ACCOUNTABILITY 8, no. 01 (2019): 1. http://dx.doi.org/10.32400/ja.24056.8.01.2019.1-16.

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This study aims to detect the financial distress on consumer goods companies listing on the Indonesia Stock Exchange 2013-2017 by using altman score, grover score, springate score, zmijewski score.The object of this study is all consumer goods companies listing on the Indonesia Stock Exchange which publishes audited financial statements for fiscal year 2013 - 2017, which amounted to 24 (twenty four) companies. The sampling technique is by using purposive sampling method where the sample is determined based on certain criteria determined by the researcher and has limitations in terms of general

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Munawarah, Munawarah, Anton Wijaya, Cindy Fransisca, Felicia Felicia, and Kavita Kavita. "Ketepatan Altman Score, Zmijewski Score, Grover Score, dan Fulmer Score dalam menentukan Financial Distress pada Perusahaan Trade and Service." Owner 3, no. 2 (2019): 278. http://dx.doi.org/10.33395/owner.v3i2.170.

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This research purpose to determine the accuracy among Altman, Zmijewski, Grover, and the Fulmer models in predicting financial distress, and to determine the most accurate prediction models to use in Trade and Service company. With the accuracy of the overall prediction model of 89.4%, this research will compare the four prediction models using real conditions of the company. The Data that used in this research are all form of annual financial reports published by companies on the Indonesia Stock Exchange website. The population used is Trade and Service’s company listed on the Indonesia Stock

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Armanto, WItjaksono. "Effects of Earning Manipulation, Strength of Financial Position and Financial Distress on Firm Value (Case of Listed Manufacturing Firms in Indonesia)." International Journal of Innovation, Creativity and Change 12, no. 8 (2020): 600–612. https://doi.org/10.5281/zenodo.8315803.

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Financial accounting information is often used by researchers and investors to measures firms value. The objective of this research is to investigate whether earning manipulation, strength of financial position and financial distress effect firm value. In this research earning manipulation is measured using Beneish M-Score, strength of financial position is measured using Piotroski F - Score, Financial distress measured using Altmann Z-score, and firm value is measured using Price Book Value (PBV). We used 125 observations from publicly listed manufacturing companies in Indonesia Stock Exchang

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Ni, Kadek Putri Lastrini, and Wayan Suartana I. "Detecting fraud of financial reports through fraud hexagon theory and financial distress elements." World Journal of Advanced Research and Reviews 19, no. 2 (2023): 1288–97. https://doi.org/10.5281/zenodo.10852414.

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The purpose of this study is to prevent fraud by detecting financial reports listed on the Indonesia Stock Exchange (IDX). The fraud detection tools used in this study are elements of the Fraud Hexagon Theory and Financial Distress. The fraud hexagon elements consist of Stimulus, Capability, Collusion, Opportunity, Rationalization, and Ego which are supporting variables in detecting fraudulent financial statements. The population of this study is all State-Owned Enterprises listed on the IDX for the 2017-2021 period. Purposive sampling technique was used to determine the research sample and ob

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Dr., Poojan N. Parikh. "Evaluating Financial Stability and Fraud Detection in Selected Indian Pharmaceutical Companies Using Altman Z Score and Beneish M Score Models." INTERNATIONAL JOURNAL OF SOCIAL SCIENCE HUMANITY & MANAGEMENT RESEARCH 3, no. 06 (2024): 817–23. https://doi.org/10.5281/zenodo.12600224.

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This study examines the financial health and the risk of financial statement fraud among five major pharmaceutical companies—Sun Pharmaceutical Industries Ltd., Lupin Limited, Aurobindo Pharma Limited, Dr. Reddy's Laboratories, and Cipla Limited—over the period from 2019 to 2023. Financial statements are crucial documents that provide insights into a company's financial performance and position. However, they can be susceptible to manipulation, leading to financial fraud. The research utilizes the Altman Z-score to assess financial stability and the Beneish M-score to detect the li

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Mahankal, Mahesh, Gangadhar Dukare, Dr Pushpraj Wagh, and Dr Ganesh Lande. "Personal Economic Health: Credit Score." INTERANTIONAL JOURNAL OF SCIENTIFIC RESEARCH IN ENGINEERING AND MANAGEMENT 09, no. 01 (2025): 1–9. https://doi.org/10.55041/ijsrem40487.

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Credit scores are essential metrics in assessing an individual’s creditworthiness and financial reliability. This paper explores the significance of credit scores in personal economic health, emphasizing their impact on financial decisions, loan accessibility, and economic stability. The analysis highlights the key factors affecting credit scores, their role in shaping financial opportunities, and the potential repercussions of poor credit management. Finally, this research underscores the importance of credit education and strategic financial planning. Keywords Credit Scores, Creditworthiness

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Rice, Rice. "Altman Z-Score: Mendeteksi Financial Distress." Jurnal Wira Ekonomi Mikroskil 5, no. 2 (2015): 111–20. http://dx.doi.org/10.55601/jwem.v5i2.236.

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Tujuan dilakukannya penelitian ini adalah untuk mengetahui dan menganalisis pengaruh perubahan laba, perubahan arus kas operasional, debt to equity ratio dan debt to asset ratio terhadap financial distress. Penelitian ini mengambil objek pada perusahaan yang termasuk dalam indeks LQ45 untuk periode 2007 sampai 2011. Teknik pengambilan sampel dengan menggunakan teknik purposive sampling, sehingga diperoleh sebanyak 11 sampel perusahaan atau 55 data perusahaan yang akan dijadikan sebagai objek penelitian. Metode pengujian data yang digunakan adalah analisis logistik. Berdasarkan hasil pengujian

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Hantono, Hantono. "PREDICTING FINANCIAL DISTRESS USING ALTMAN SCORE, GROVER SCORE, SPRINGATE SCORE, ZMIJEWSKI SCORE (CASE STUDY ON CONSUMER GOODS COMPANY)." ACCOUNTABILITY 8, no. 1 (2019): 1. http://dx.doi.org/10.32400/ja.23354.8.1.2019.1-16.

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This study aims to detect the financial distress on consumer goods companies listing on the Indonesia Stock Exchange 2013-2017 by using altman score, grover score, springate score, zmijewski score.The object of this study is all consumer goods companies listing on the Indonesia Stock Exchange which publishes audited financial statements for fiscal year 2013 - 2017, which amounted to 24 (twenty four) companies. The sampling technique is by using purposive sampling method where the sample is determined based on certain criteria determined by the researcher and has limitations in terms of general

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Adfanin, Luthfiyana, Siti Aisyah Hidayati, and I. Nyoman Nugraha Ardana Putra. "ANALISIS PREDIKSI FINANCIAL DISTRESS DENGAN METODE ALTMAN (Z-SCORE), SPRINGATE (S-SCORE), DAN ZMIJEWSKI (X-SCORE) PADA PERUSAHAAN TAKSI KONVENSIONAL YANG TERDAFTAR DI BURSA EFEK INDONESIA." JMM UNRAM - MASTER OF MANAGEMENT JOURNAL 12, no. 2 (2023): 200–215. http://dx.doi.org/10.29303/jmm.v12i2.779.

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This study aims to prediction analysis financial distress using the Altman (Z-Score), Springate (S-Score), and Zmijewski (X-Score) methods for Conventional Taxi Companies Listed on the Indonesia Stock Exchange based on the company's annual financial reports for the 2019-2021 period. The type of research used in this research is descriptive research with a quantitative approach. The data used in this study are the financial statements of conventional taxi companies for the 2019-2021 period published in the website Indonesia stock exchange. The results showed that the Altman Method (Z-Score), PT

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Patmawati, Patmawati, Muhammad Hidayat, and Muhammad Farhan. "MODEL ALTMAN SCORE DAN GROVER SCORE : MENDETEKSI FINANCIAL DISTRESS PADA PERUSAHAAN RITEL DI INDONESIA." AKUNTABILITAS 14, no. 1 (2020): 133–54. http://dx.doi.org/10.29259/ja.v14i1.11525.

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This study aims to detect financial distress of listed retail companies at Indonesian Exchange using Altman Score and Grover Score Model. The samples are go public companies in Indonesia, which consist of 20 retail companies. Structural Equation Model (SEM) was employed as the analysis method using PLS software. The result shows that Altman Score Model has positive impact toward financial distress. High score on Altman Score indicates poor performance of a company. Further, Grover Score model has positive impact toward financial distress on retail companies which are go public circa 2015-2018.

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Saxey, Matthew T., Ashley B. LeBaron-Black, Casey J. Totenhagen, and Melissa A. Curran. "More Than a Score? Indirect Associations Between Credit Score and Romantic Relationship Quality in Emerging Adulthood." Journal of Financial Counseling and Planning 34, no. 1 (2023): 55–67. http://dx.doi.org/10.1891/jfcp-2022-0018.

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Higher credit scores have unique financial benefits that may aid in emerging adults’ efforts toward financial independence. Yet, it is unknown if higher credit scores may also yield romantic relationship benefits. In a sample of 916 U.S. emerging adults, we used structural equation modeling to test the indirect associations between credit score and romantic relationship quality. Credit score was positively associated with financial self-efficacy and negatively associated with financial deception. Additionally, credit score was indirectly associated with romantic relationship quality through fi

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Patmawati, Patmawati, and Meita Rahmawati. "Deteksi Financial Statement Fraud : Model Beneish M-Score, dan Model F-Score." E-Jurnal Akuntansi 33, no. 1 (2023): 34. http://dx.doi.org/10.24843/eja.2023.v33.i01.p03.

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The research aims to find out which model is most effective in detecting financial statement fraud by using the Beneish M-Score model and the F-Score model. The research population of the banking sector is listed on the Indonesia Stock Exchange for the period 2018 - 2020 with a total of 48 banks. The research sample totaled 40 banks using a purposive sampling method. The results of the study stated that by calculating the index using the beneficial M-Score model, it showed that there were indications of banks committing financial statement fraud in 2018 at 2.5%, in 2019 at 95% and in 2020 at 9

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Bondar, Ros Bunga, and Mochamad Kohar Mudzakar. "Bankruptcy Prediction Model: Altman (Z-Score), Springate (S-Score), Zmijewski (X-Score) And Grove (G-Score) Models in Companies Listed at The LQ 45 Stock Index." Jurnal Ekonomi, Bisnis & Entrepreneurship 17, no. 2 (2023): 279–95. http://dx.doi.org/10.55208/jebe.v17i2.435.

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This study aims to assess the effectiveness of four prominent bankruptcy prediction models, namely Altman's Z-Score, Springate's S-Score, Zmijewski's X-Score, and Grove's G-Score, in forecasting financial distress among companies listed on the LQ 45 Stock Index. The research leverages financial data spanning a specified period to construct and evaluate the predictive capabilities of these models. By employing a sample of companies operating within the LQ 45 index, the study provides a comprehensive comparative analysis of the models' accuracy, sensitivity, and specificity in identifying firms

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Anti, Nurul Febrianti, and Aris Munandar. "ANALISIS FINANCIAL DISTRESS PADA PT. INDOSAT TBK DENGAN MENGGUNAKAN METODE ALTMAN (Z-SCORE) DAN METODE SPRINGATE (S-SCORE)." INVOICE : JURNAL ILMU AKUNTANSI 3, no. 2 (2021): 246–57. https://doi.org/10.26618/inv.v3i2.6030.

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The purpose of this study was to determine and analyze the prediction of financial difficulties at PT. Indosat Tbk, which is listed on the Indonesia Stock Exchange for the 2010-2019 period, uses the Altman Z-score and Springate S-score methods. This study uses secondary data, namely the annual financial statements of the Indosat Tbk Company for the period 2010-2019 using document recording techniques and analyzed using the Altman Z-score and Springate S-score methods. The final results of this study indicate that the financial performance analyzed by the Altman Z-Score method at the Indosat Tb

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Aljaaidi, Khaled, and Neef Alwadani. "Debt policy score and performance score among energy companies: Empirical evidence." Asian Economic and Financial Review 15, no. 1 (2025): 98–110. https://doi.org/10.55493/5002.v15i1.5285.

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The objective of this study is to examine the association between debt policy and financial performance among Saudi Arabian energy companies. The final sample consists of 18 firm-year observations listed on the Saudi Stock Exchange (Tadawul) from 2021 to 2023. This study used a quantitative-based method, and the data were hand-collected from the annual reports of the sample companies. The result of the Pooled Least Square regression (OLS) reveals a statistically significant positive relationship between debts and financial performance. This indicates that the higher the level of debt structure

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Kukreja, Gagan, Sanjay M. Gupta, Adel Mohammed Sarea, and Sumathi Kumaraswamy. "Beneish M-score and Altman Z-score as a catalyst for corporate fraud detection." Journal of Investment Compliance 21, no. 4 (2020): 231–41. http://dx.doi.org/10.1108/joic-09-2020-0022.

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Purpose The increasing incidence of fraudulent financial reporting by firms in recent years raises concerns about investors' confidence in capital markets. Academicians and industry practitioners adopt diverse risk management techniques to detect fraudulent reporting of financial statements. This paper aims to determine the effectiveness of the Beneish M-score and Altman Z-score models for the early detection of material misstatements at Comscore, Inc., a media analytics firm in the United States of America. Design/methodology/approach The financial statements of Comscore Inc. from 2012 to 201

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Verma, Anu, and Jyoti Pandit. "Measuring Financial Distress of selected Public Sector Enterprises of India." RESEARCH REVIEW International Journal of Multidisciplinary 4, no. 2 (2019): 915–20. https://doi.org/10.5281/zenodo.2591229.

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In this research paper, Researchers have attempted to compare the results of financial distress models (Zmijewski X score, Springate S score, Grover G score) of six loss making manufacturing Public Sector Enterprises which were listed in Bombay Stock Exchange of India by using secondary data collected from their Annual Reports for the study period of 5 years from 2011-12 to 2015-16. The result revealed that as per X score, S score and G score, two companies, four companies and one company is financial distressed respectively. While doing comparison of all three models, it was revealed that onl

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Schindler, Kurt A., and Rogelio J. Cardona. "The impact of financial education on teachers’ financial knowledge." Fórum Empresarial 27, no. 2 (2023): 93–121. http://dx.doi.org/10.33801/fe.v27i2.21140.

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This study examines effective financial education teaching skills among a group of elementary school teachers using a specially designed composite financial literacy score. Data were collected via a 31-hour training program. The aggregate score considers financial self-efficacy, subjective financial knowledge, and financial behavior. We find that this score is correlated with net worth, personal finance training and teaching personal finance. In addition, our findings suggest a direct relationship between financial self-efficacy, subjective financial knowledge, and financial satisfaction with

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Wahyuningtyas, Endah Tri, and Dian Permata Sari. "PREDIKSI FINANCIAL DISTRESS MELALUI ALTMAN Z-SCORE." Accounting and Management Journal 5, no. 1 (2021): 53–67. http://dx.doi.org/10.33086/amj.v5i1.2091.

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Perkembangan ekonomi yang tidak stabil memberikan ancaman bagi perusahaan mengalami financial distress bahkan kebangkrutan. Penelitian ini bertujuan untuk mengetahui dan menganalisis prediksi kebangkrutan perusahaan-perusahaan yang terdaftar dalam Bursa Efek Indonesia. Model yang digunakan dalam penelitian ini yaitu rasio-rasio Altman Z-Score sebagai alat untuk melihat seberapa besar potensi kebangkrutan perusahaan. Data yang digunakan dalam penelitian ini merupakan data sekunder berupa laporan keuangan perusahaan yang terdaftar di Bursa Efek Indonesia. Sampel yang digunakan sebanyak 42 perusa

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Maulana, Farid. "Financial Distress Assessment Through Altman Z-Score." Journal of Economics and Business UBS 13, no. 1 (2024): 227–40. http://dx.doi.org/10.52644/joeb.v13i1.1493.

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This research aims to assess the financial distress condition of PT Waskita Karya Tbk (WSKT), a state-owned construction company in Indonesia, from 2017 to 2022 using the Altman Z-Score model. The Altman Z-Score combines financial ratios to predict the likelihood of bankruptcy. Secondary data derived from WSKT’s financial statements were analyzed quantitatively using the Z-Score formula for non-manufacturing firms. The findings indicate that WSKT has experienced significant financial distress. In 2017 and 2022, WSKT was in the Distress Zone with scores of 0.96570 and 0.78271 respectively. The

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Lubis, Haikal Yasin, and Siti Aisjah. "Analisis Financial Distress Dengan Altman Z-Score." Jurnal Management Risiko dan Keuangan 3, no. 3 (2024): 250–60. https://doi.org/10.21776/jmrk.2024.03.3.04.

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The objective of this quantitative descriptive study is to analyze the indication of financial distress in cigarette manufacturing companies listed on the Indonesia Stock Exchange (IDX) during the 2019-2022 period. The indication was based on the increments in cigarette excise tax. Altman Z-Score was used since the samples are public manufacturing companies. The results of the analysis indicate that PT Gudang Garam Tbk and PT HM Sampoerna Tbk was never under financial distress during the research period. However, their Z-Scores were fluctuating, which suggest them to improve and enhance severa

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Lubis, Miftahul Jannah, and Muliyani Muliyani. "ANALISIS Z SCORE DALAM MEMPREDIKSI FINANCIAL DISTRESS." Equilibrium: Jurnal Penelitian Pendidikan dan Ekonomi 21, no. 01 (2024): 34–45. https://doi.org/10.25134/equi.v21i01.7795.

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AbstrakDimasa pandemic Covid-19, kebangkrutan sebuah perusahaan merupakan fenomena yang kerap terjadi. Hal ini terjadi karena penurunan daya beli dari masyarakat akibat berbagai kebijakan yang diterapkan untuk mencegah penyebaran wabah. Badan Pusat Statistik mencatat bahwa penurunan jumlah kunjungan wisatawan mencapai angka 64,11%. Hal ini mengakibatkan perusahaan pariwisata salah satu industry yang paing terdampak pandemic Covid-19. Akibatnya, sebanyak 12,91 juta sumber daya manusia di industri pariwisata akan terkena dampak jam kerja yang minim serta 939.000 sumber daya manusia di bidang par

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Pustylnick, Igor. "Comparison of liquidity based and financial performance based indicators in financial analysis." Oeconomia Copernicana 8, no. 1 (2017): 83. http://dx.doi.org/10.24136/oc.v8i1.6.

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Research background: Since the turn of the 21st century financial statement manipulations became the center of attention for accountants, auditors and financial analysts. Since being classified by the regulators as fraudulent, earnings management has required a separate detection methodology. The majority of detection research is performed through the comparison of a large number of statements for the same company in order to find irregularities in earnings behavior. Shortening of the detection time and the amount of data becomes important. Purpose of the article: The goal was to compare

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Zahra Anggreini, Syavinda, and Arief Himmawan D. N. "Pentagon theory dan model beneish M-score." Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan 5, no. 2 (2022): 965–73. http://dx.doi.org/10.32670/fairvalue.v5i2.2342.

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Fraudulent financial reporting is defined as fraud committed by the management of a company by providing a false picture of the financial statements, which, of course, harms investors and other related parties. This research aims to analyze the effect of fraud using the pentagon theory. The Pentagon fraud theory is measured by financial targets, financial stability, external pressure, institutional ownership, ineffective monitoring, changes in KAP, changes in directors, and the number of photos of members. President, Director The sampling method used is purposive sampling. The sample consists

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Vikash, Saini. "EVALUATING FINANCIAL HEALTH OF GUJARAT STATE FERTILIZERS THROUGH 'Z' SCORE MODEL." International Journal of Research - Granthaalayah 6, no. 7 (2018): 115–20. https://doi.org/10.5281/zenodo.1323027.

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The evaluation of financial health is very useful for financial managers, investors and other users. In this study it is tried to know whether Z score model is able to evaluate financial health of Chambal Fertilizers and Chemicals ltd for past 10 years (2007-08 to 2016-17). Analysis of this paper shows that the model is useful to know the financial soundness of Chambal Fertilizers. In this paper overall results of Z score model indicating that the financial position of the corporation is on alert to exercise the caution. These result shows that Altman model can give good analysis for fertilize

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Awalia, Resky, Farida Titik Kristanti, and Dwi Fitrizal Salim. "The Influence of Financial Technology on Banking Financial Stability." International Journal of Religion 5, no. 11 (2024): 6640–50. http://dx.doi.org/10.61707/1kb67b37.

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The banking industry is so important in the country's economy that it can be said to be the backbone of the economy because it can affect the stability and growth of the economy as a whole. From 2018 through 2022, the Z-Score value of banking businesses listed on Bursa Malaysia and the Indonesia Stock Exchange (IDX) indicates the financial stability of these companies. Banking companies in Indonesia obtained an unstable Z-Score value from 2018 to 2022 and had experienced a decline in 2019. Meanwhile, banks in Malaysia obtained Z-Score values that continued to increase from 2018 to 2022. This c

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Lee, Yun－Kyeong, and Woo－Jae Lee. "The Effect of Managerial Ability on the Financial Score and Credit Score." Korean Journal of Accounting Research 21, no. 5 (2016): 1. http://dx.doi.org/10.21737/kjar.2016.10.21.5.1.

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Ichsani, Sakina, Vincentia Wahju Widajatun, and Dede Hertina. "Does Financial Distress Using Altman Z-Score Capital Affect Stock Price?" International Journal of Psychosocial Rehabilitation 24, no. 02 (2020): 3127–34. http://dx.doi.org/10.37200/ijpr/v24i2/pr200619.

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Hugo, Jason. "EFEKTIVITAS MODEL BENEISH M-SCORE DAN MODEL F-SCORE DALAM MENDETEKSI KECURANGAN LAPORAN KEUANGAN." Jurnal Muara Ilmu Ekonomi dan Bisnis 3, no. 1 (2019): 165. http://dx.doi.org/10.24912/jmieb.v3i1.2296.

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Penelitian ini menguji efektivitas model Beneish M-Score dan model F-Score dalam mendeteksi kecurangan laporan keuangan. Seturut dengan peningkatan skandal kecurangan, pemangku kepentingan memerlukan model deteksi yang dapat diandalkan sehingga mengurangi asimetri informasi dan kerugian. Model Beneish M-Score dan model F-Score diuji secara empiris untuk mengevaluasi hubungan dan signifikansi kedua model dengan kecurangan laporan keuangan. Hipotesis dalam penelitian ini antara lain: model Beneish M-Score dan model F-Score secara parsial efektif dalam mendeteksi kecurangan laporan keuangan, dan

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Cintyarani, Safira, and Nur Khusniyah Indrawati. "Prediksi Financial Distress Dengan Model Altman Z- Score Dan Model Zmijewski X-Score Selama Pandemi Covid-19." Jurnal Management Risiko dan Keuangan 3, no. 4 (2024): 385–95. https://doi.org/10.21776/jmrk.2024.03.4.07.

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The occurrence of financial distress within a company is influenced by both internal and external factors. Within the context of this study, the external factor is the Covid- 19 pandemic. This research aims to assess the potential of financial distress through the application of the Altman Z”-Score and Zmijewski X-Score models during the Covid- 19 pandemic. This study follows a quantitative descriptive approach. Within the framework of this research, secondary data derived from the financial reports of ten transportation companies listed on the Indonesian Stock Exchange during the years 2020 t

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Miharsi, Diah, Rindu Rika Gamayuni, and Fitra Dharma. "ANALYSIS OF THE UTILIZATION OF ALTMAN Z-SCORE, BENEISH M-SCORE, AND F-SCORE MODEL IN DETECTING FRAUDULENT OF FINANCIAL REPORTING: A LITERATURE REVIEW." MARGINAL JOURNAL OF MANAGEMENT ACCOUNTING GENERAL FINANCE AND INTERNATIONAL ECONOMIC ISSUES 3, no. 2 (2023): 353–64. http://dx.doi.org/10.55047/marginal.v3i2.954.

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Financial statement fraud has serious implications, and early detection through methods like Altman Z-Score, Beneish M-Score, and F-Score can help prevent losses. Although each method has strengths and weaknesses, combining them or adding additional measures can enhance fraud detection accuracy. This research aims to explore the use of Altman Z-Score, Beneish M-Score, and F-Score in detecting Fraudulent Financial Reporting. we intend to examine whether Altman Z-Score, Beneish M-Score, or F-Score have influence on detecting financial statement fraud, and what the comparative level is among thes

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Magdalena, Fanny, and Hendang Tanusdjaja. "Analisis Komparasi Metode Altman Z-Score – Financial Ratio dan Metode Beneish M-Score Model – Data Mining dalam Mendeteksi Fraudulent Financial Reporting." Jurnal Muara Ilmu Ekonomi dan Bisnis 2, no. 1 (2018): 14. http://dx.doi.org/10.24912/jmieb.v2i1.1530.

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Abstract: The research tries to investigate which methods i.e. Altman Z Score – Financial Ratio or the method of Beneish M-Score Model – Data Mining, detect significantly to the Fraudulent Financial Reporting by comparing analysis on those methodologies. We argue those methods could detect the Fraudulent Financial Reporting significantly on the basis of the financial reporting in the go public companies. It is assumed that the financial reporting is formulated as good as possible before publish to the outsiders for taking another purpose of it. Thus, the research formulizes the comparison anal

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Ciptaningsih, Kadek Mega, I. W. Karman, and Istiarto Istiarto. "Analysis Application of Altman (Z-Score) Method and Springate (S-Score) Method to Assess Financial Distress Potential at PT Anugerah." Journal of Applied Sciences in Accounting, Finance and Tax 4, no. 1 (2021): 61–68. http://dx.doi.org/10.31940/jasafint.v4i1.2411.

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The emergence of potential financial distress is an early indication of a decline in the company's financial condition. The purpose of this research is to determine the potential of financial distress at PT Anugerah, so that it will help management anticipate the potential financial distress in the company. In this research, the assessment of financial distress potential uses the Altman (Z-score) method and Springate (S-score) method. The type of data in this research is quantitative and qualitative sourced from secondary data and obtained through interviews, documentation, and observation. Th

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Mansyurah, Hanifah, and Mayar Afriyenti. "Analisis Perbedaan Tingkat Kebangkrutan Menggunakan Metode Altman Z-Score dan S-Score Springate pada Perusahaan Pariwisata Sebelum dan Selama Pandemi Covid-19." JURNAL EKSPLORASI AKUNTANSI 5, no. 4 (2023): 1352–63. http://dx.doi.org/10.24036/jea.v5i4.819.

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The purpose of this study is to determine the difference in bankruptcy rates in tourism companies before and during the Covid-19 pandemic.The results showed that there were different results in predicting bankruptcy before and after the pandemic. The results of this study indicate the potential for financial distress using Altman's Z"-Score method that in 2018 there were 11 companies experiencing financial distress, 2 companies in the gray area, and 2 non-financial distress companies. In 2019 there were 10 companies experiencing financial distress, 3 companies in the gray area, and 2 non-finan

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K.S, Surabhi. "Credit Score Classification Using Machine Learning." INTERANTIONAL JOURNAL OF SCIENTIFIC RESEARCH IN ENGINEERING AND MANAGEMENT 09, no. 03 (2025): 1–9. https://doi.org/10.55041/ijsrem42075.

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Credit score classification plays a significant role in the financial sector, influencing decisions regarding loans, credit cards, and other financial products. Traditionally, credit scores have been calculated based on financial history, and customers are classified into categories such as “Good,” “Standard,” and “Poor.” However, with advancements in machine learning, there is a potential to improve the prediction accuracy and reliability of these classifications. This paper aims to explore the use of machine learning algorithms to classify customers into these credit score categories using a

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Maulidya, Iif, and Dian Filianti. "ANALISIS PERBANDINGAN METODE ALTMAN Z-SCORE DAN METODE SPRINGATE SCORE DALAM MENENTUKAN FINANCIAL DISTRESS PADA PERUSAHAAN ASURANSI JIWA SYARIAH TAHUN 2014-2018." Jurnal Ekonomi Syariah Teori dan Terapan 7, no. 12 (2020): 2494. http://dx.doi.org/10.20473/vol7iss202012pp2494-2507.

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ABSTRAKTujuan penelitian ini adalah untuk mengetahui dan menganalisis prediksi financial distress pada perusahaan asuransi jiwa syariah dari tahun 2014 hingga 2018 dengan menggunakan metode Altman Z-Score dan Springate S-Score. Penelitian ini menggunakan data sekunder yaitu laporan keuangan tahunan perusahaan asuransi jiwa syariah periode 2014-2018. Metode pengumpulan data yang digunakan adalah metode dokumentasi dengan menggunakan studi pustaka. Studi literatur ini dilakukan dengan mengambil informasi secara tidak langsung terkait dengan laporan keuangan dan profil lengkap perusahaan asuransi

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Isna, Isnawati, Lukman Effendy, and Biana Adha Inapty. "DETEKSI KECURANGAN LAPORAN KEUANGAN DI MASA PANDEMI COVID-19 DENGAN MODEL BENEISH M-SCORE DAN MODEL F-SCORE." Jurnal Riset Akuntansi Aksioma 21, no. 2 (2022): 155–69. http://dx.doi.org/10.29303/aksioma.v21i2.165.

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The purpose of this study is to detect fraudulent financial statements committed by companies. This detection is carried out by 2 (two) methods, namely the Beneish M-Score method and the F-Score model. The Beneish M-Score model is a predictive model of financial statement fraud, the ratios contained in it have been proven to have the ability to predict financial statement fraud (Beneish, 1999). The F-Score is a measure used as a tool to detect material misstatements in financial statements (Pardosi, 2015). Data analysis of go-public companies in Indonesia listed in 2019 and 2020 was obtained f

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Adi, Gunanto. "Testing the Accuracy of Altman, Springate, and Zmijewski Models in the Context of Indonesian Banking." International Journal of Management, Accounting and Economics 10, no. 6 (2023): 379–95. https://doi.org/10.5281/zenodo.8208093.

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This research aims to identify the most accurate model for predicting bankruptcy in the banking industry in Indonesia. The three models used in this study are the <em>Altman</em> X-<sub>Score</sub>, <em>Springate</em> S-<sub>Score</sub>, and <em>Zmijewski</em> Z-<sub>Score</sub> models. The population used consists of all banks listed on the Indonesia Stock Exchange (IDX). The data used are secondary data in the form of financial reports from 2012 to 2022. The methodology employed includes hypothesis testing using tests for normality, homogeneity, and one-way ANOVA. The research findings indic

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Edi Purnomo, Djauhar, and Dian Islamiyati. "KOMPARASI AKURASI MODEL M-SCORE DAN Z-SCORE DALAM MENDETEKSI FRAUDULENT FINANCIAL REPORTING." Neraca 17, no. 1 (2021): 1–18. http://dx.doi.org/10.48144/neraca.v17i1.591.

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Penelitian ini bertujuan untuk membuktikan secara empiris akurasi dua model Fraudulent Financial Reporting antara analisis M-Score dan Z-Score pada perusahaan Manufaktur yang Listing di Bursa Efek Indonesia Periode 2018-2019. Jenis penelitian ini ialah penelitian kuantitatif dan data yang digunakan ialah data sekunder. Populasi penelitian ini ialah seluruh perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia (BEI) periode 2018-2019. Teknik pengambilan sampel dilakukan dengan teknik purposive sampling. Berdasarkan kriteria yang telah ditetapkan, diperoleh sampel sebanyak 53 perusahaan d

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Putri Hardian, Qanita Marsha, and Vicky Vendy. "Analysis of the Effect of Company Financial Performance on Financial Distress at Pupuk Indonesia Subsidiaries." Global Financial Accounting Journal 7, no. 2 (2023): 129. http://dx.doi.org/10.37253/gfa.v7i2.7815.

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Purpose - This study uses the subsidiaries of PT. Pupuk Indonesia's Springate Score and Altman Z-Score to investigate the relationship between the financial performance of a business and its financial situation. Additionally, this study looks into whether the outcomes of the calculations for the Altman Z-Score and Springate Score differ significantly. Research Method - The technique of purposeful sampling was used to gather samples from the 2017–2021 annual reports of five PT. Pupuk Indonesia subsidiaries. Findings - The significant distinction comparing the two test results was fu

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Pertiwi, Jihan Citra, Reni Oktavia, and Yunia Amelia. "Analisis perbandingan metode pendeteksian kecurangan keuangan menggunakan Altman Z-Score, Beneish M-Score, dan Springate." Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan 5, no. 6 (2023): 2666–76. http://dx.doi.org/10.32670/fairvalue.v5i6.2534.

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Financial statements are a reflection of the company's financial performance, which is prone to fraud. BUMN, as a company whose assets are owned by the state, will be vulnerable to fraud. Based on ICW data, there were 28 cases of BUMN corruption in 2020. Financial fraud that occurred in BUMN companies themselves came into the public spotlight, so it is necessary for the community, government, and companies to know from an early age whether the company is in good health or not. This study aims to see how the influence of the Altman z-score, the beneficial m-score, and the springate methods infl

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Prana, Indra, Dirgahayu Erri, Diana Tambunan, and Intan Kusuma Dewi. "EXPLORING THE INTERSECTION OF FINANCIAL DISTRESS, MARKET DIVERSIFICATION FAILURES, AND RISKY FINANCING: A CASE STUDY OF PT SRITEX’S DECLINE." Dynamic Management Journal 9, no. 2 (2025): 434. https://doi.org/10.31000/dmj.v9i2.13823.

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This study analyzed financial distress prevention efforts at PT Sritex using three prediction models: Springate S-Score, Zeta Score, and Discriminant Analysis. The results show the company is in a high-risk condition based on all three models. The Springate S-Score (0.78 < 1.0) indicates operational inefficiencies, the Zeta Score (1.5 < 1.81) indicates a risk of short-term bankruptcy, and the Discriminant Score (0.45 < 1.0) reflects financial instability. The analysis concluded that this condition could be prevented through strategic measures, including cost efficiency, debt restructu

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Syaputri, Lidyana, Yusuf M., Afrizawati Afrizawati, and Hendra Sastrawinata. "Prediksi Financial Distress pada Perusahaan Credit Suisse Group AG Periode 2013-2022." Jurnal Terapan Ilmu Ekonomi, Manajemen dan Bisnis 4, no. 1 (2024): 26–34. https://doi.org/10.5281/zenodo.11140399.

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The purpose of this study is to find out if Credit Suisse Group AG companies experience financial distress or are healthy companies using the Grover (G-Score) method in the period 2013 – 2022. Credit Suisse companies are companies engaged in banking services.  The type of data used as the focus of this research is quantitative which is based on the financial statements of Credit Suisse Group AG for the period 2013 to 2022. And the analysis variable used is the Grover method approach (G-Score).  The results of the study can be concluded that the Credit Suisse Group AG company in

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Fajar, Hari Setyawan, Burhanudin, and Widayanti Rochmi. "Analisis Financial Distress sebagai Prediktor Delisting PT Berau Coal Energy Tbk." Jurnal Manajemen & Keuangan 7, no. 1 (2018): 1. https://doi.org/10.5281/zenodo.1408261.

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Abstrak Riset ini mempunyai tujuan untuk mengetahui kemungkinan kebangkrutan (financial distress) dengan model Altman Z-Score pada PT Berau Coal Energy Tbk yang di delisting dari Bursa Efek Indonesia di tahun 2017. Metode analisis yang dipakai dalam riset ini adalah model Altman ZScore. Hasil riset ini dapat disimpulkan berdasarkan dari menganalisis kemungkinan kebangkrutan (financial distress) menggunakan model Altman Z-Score di tahun 2012-2014 bahwa PT Berau Coal Energy Tbk berada dalam situasi perusahaan yang mengalami kesulitan keuangan, karena jika dilihat dari nilai Z-Score yang masih be

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