DATA AKUNTANSI DALAM MEMPREDIKSI KEBANGKRUTAN: PERSPEKTIF HISTORIS DAN KONTEMPORER

SALIS MUSTA ANI; AMELIA OKTRIVINA SIREGAR

doi:10.34208/jba.v21i1.422

DATA AKUNTANSI DALAM MEMPREDIKSI KEBANGKRUTAN: PERSPEKTIF HISTORIS DAN KONTEMPORER

Authors

SALIS MUSTA ANI Universitas Pancasila
AMELIA OKTRIVINA SIREGAR Universitas Pancasila

DOI:

https://doi.org/10.34208/jba.v21i1.422

Keywords:

Financial distress, accounting data, bankruptcy, history

Abstract

This paper discusses the development of the use of accounting data in predicting corporate bankruptcy (financial distress) and the role of accounting data in predicting bankruptcy. Research completion will be divided into several developments, covering the 1930s until the 2000s.

Published

2019-07-15

How to Cite

ANI, SALIS MUSTA, and AMELIA OKTRIVINA SIREGAR. 2019. “DATA AKUNTANSI DALAM MEMPREDIKSI KEBANGKRUTAN: PERSPEKTIF HISTORIS DAN KONTEMPORER”. Jurnal Bisnis Dan Akuntansi 21 (1):17-26. https://doi.org/10.34208/jba.v21i1.422.