Prediksi Financial Distress Perusahaan Bernotasi Khusus Menggunakan Model Fulmer dan Artificial Neural Network

Fransisco; Nikmah

doi:10.47709/jebma.v6i1.8023

Authors

Fransisco Universitas Bengkulu
Nikmah

DOI:

https://doi.org/10.47709/jebma.v6i1.8023

Abstract

Kemajuan teknologi, perkembangan ekonomi global, dan perubahan perilaku akan menjadi tantantangan perusahaan dan berdampak pada stabilitas keuangan, yang akan berakhir pada Financial Distress. Penelitian ini bertujuan membandingkan model Fulmer dan model Artificial Neural Network (ANN) dalam memprediksi kondisi Financial Distress pada perusahaan yang menerima notasi khusus dari BEI. Pendekatan kuantitatif digunakan dengan membandingkan tingkat akurasi serta tingkat kesalahan antara kedua model. Hasil penelitian menunjukkan model Fulmer memiliki tingkat akurasi 28%. Sedangkan, model ANN memiliki tingkat akurasi 82%. Sehingga dapat dinyatakan bahwa model ANN lebih unggul dalam memprediksi financial distress perusahaan dengan status notasi khusus BEI dibandingkan model Fulmer.

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