ANALISA KOMPARATIF MODEL PREDIKSI KEBANGRUTAN ALTMAN Z-SCORE & ZMIJEWSKI PADA PERUSAHAAN BUMN SEBELUM, SELAMA & SESUDAH PANDEMI COVID-19

Ninuk Riesmiyantiningtias (Universitas Bina Sarana Informatika)
Rizky Amalia (Universitas Bina Sarana Informatika)
Abdurrachman Abdurrachman (Universitas Bina Sarana Informatika)
Alan Budi Kusuma (Universitas Bina Sarana Informatika)

Journal of Information System, Applied, Management, Accounting and Research
Vol 7 No 3 (2023): JISAMAR (Agustus 2023)

This study aims to analyze bankruptcy prediction using the Altman Z-Score and Zmijewski methods for state-owned enterprises (BUMN) listed on the IDX. This research is a comparative descriptive study by comparing the Financial Distress measurement model using the Z-Score Altman and Zwijewski models before, during and after the Covid-19 Pandemic. The results of the study concluded that with the Altman Z-Score and Zmijewski models there was an increase in BUMN companies that were predicted to go bankrupt prior to the Covid-19 Pandemic. After the Covid-19 Pandemic, state-owned companies experienced improved financial performance so that there was an increase in healthy companies, although not significant