<![CDATA[ This study aims to analyze and compare the ability of the Altman (Z-Score) and Zmijewski (X-Score) methods in predicting the potential for bankruptcy in PT Express Transindo Utama Tbk during the period 2015 – 2024. PT Express Transindo Utama Tbk is a land transportation company that has experienced a continuous decline in financial performance, characterized by a decline in operating income accompanied by recurring losses. This condition indicates financial distress so that the company was chosen as the object of research. This study uses a quantitative approach with a comparative descriptive method. The data used is in the form of secondary data sourced from PT Express Transindo Utama Tbk's annual financial statements obtained through the Indonesia Stock Exchange and the company's annual report for the period 2015 – 2024. The results of the study show that PT Express Transindo Utama Tbk experienced a continuous decline in financial condition during the study period. Based on the Altman (Z-Score) method, the company was in the gray zone category from 2015 to 2016 and the distress zone from 2017 to 2024. Meanwhile, the Zmijewski method (X-Score) classifies companies as potentially bankrupt in 2016 – 2020, and healthy in 2015 and 2021 – 2024. Accuracy testing showed that the Altman method (Z-Score) had an accuracy rate of 80%, higher than the Zmijewski method (X-Score) of 50%. Thus, the Altman (Z-Score) method is considered more accurate in predicting the potential bankruptcy of PT Express Transindo Utama Tbk because it is able to provide a more comprehensive picture of the company's financial condition.]]>
