PERBANDINGAN KETEPATAN KLASIFIKASI MODEL PREDIKSI KEPAILITAN BERBASIS AKRUAL DAN BERBASIS KAS STUDI EMPIRIS PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2013-2017

Abstract

ABSTRACT
This study aims to determine the comparison between the accrual basis and the
cash basis that can be used by a company to detect financial difficulties. The
sampling technique was carried out by purposive sampling method. The data used
in this research is secondary data. Data analysis method used in this research is
using multiple linear regression test, data normality test, classical assumption test
with f test hypothesis testing, determination test, and t test. the results of this study
indicate that accrual-based financial ratios are better able to predict bankruptcy
than cash-based financial ratios.
Keywords: financial difficulties, bankruptcy, forecast bankruptcy based on
accrual basis, forecast bankruptcy based on cash basis.