Abstract
This research aims to analyze differences in bankruptcy prediction models for service companies carried out in hotel, restaurant and tourism companies in Indonesia. This is very interesting to study considering the importance of companies predicting early the possibility of bankruptcy. The number of samples in this research was 20 service companies that were included in the sampling technique criteria. The data analysis used to test the hypothesis is the difference test using the analysis of variance (ANOVA) method. The results of the analysis show that there are differences in bankruptcy prediction models for service companies during the Covid-19 pandemic. The results of this research can be used as a reference for service companies to be able to choose the most appropriate prediction model in order to minimize the risk of bankruptcy.
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