ANALISIS PERBANDINGAN MODEL PREDIKSI KEBANGKRUTAN ALTMAN Z-SCORE, TAFFLER, DAN GROVER PADA PERUSAHAAN PEMBIAYAAN KONSUMEN TAHUN 2019-2023

The objective of this study is to identify the most accurate prediction model for detecting bankruptcy potential in consumer finance companies listed on the Indonesia Stock Exchange (IDX) during the 2019–2023 period by comparing three models (Altman Z-Score, Grover, and Taffler). The sample selection was conducted using the purposive sampling method, resulting in a total of 14 companies. Data collection was carried out using the documentation method by gathering financial reports of consumer finance companies listed on the IDX. The comparison was performed using the Kruskal-Wallis test and by analyzing the accuracy and error rates of each prediction model. The findings indicate that there are differences in results among the Altman Z-Score, Grover, and Taffler models. The Grover model is the most accurate predictive model for detecting potential bankruptcy in consumer finance companies listed on the IDX for the period 2019-2023, with an accuracy rate of 66% and an error rate of 34%.