Analisis Perbandingan Metode Fulmer, Ca-Score dan Ohlson dalam Memprediksi Kebangkrutan pada Perusahaan yang Sudah Keluar dari Pencatatan Efek (Delisting) di Bursa Efek Indonesia dari Tahun 2019-2021

Abstract

This study aims to determine whether there are differences in the results of bankruptcy predictions in companies that have been delisted on the IDX using the Fulmer, CA-Score and Ohlson models in 2019-2021 and to determine the accuracy of the calculation results of the three prediction models. The sample used is a company that has been delisted from the IDX totaling 8 companies. This sampling technique is determined by purposive sampling method. The type of data used is secondary data with data collection using the documentation method and literature study. The data analysis technique used is the Kruskas-Wallis H Test and the Accuracy Level Test for each method. The results of this study indicate that there is no significant difference between the Fulmer, CA-Score and Ohlson models in the Kruskas-Wallis H Test Tool. Then, the most accurate prediction model in predicting bankruptcy of delisted companies is CA-Score with an accuracy rate of 75%.