ABSTRAKPenelitian ini bertujuan untuk menganalisis dan membandingkan prediksi kebangkrutan perusahaan-perusahaan yang terdaftar di Jakarta Islamic Index dengan menggunakan metode Springate. Data yang digunakan adalah data sekunder, yaitu laporan keuangan tahunan perusahaan yang dipublikasikan di Bursa Efek Indonesia (BEI) periode 2018-2022. Teknik research sampling menggunakan teknik purposive sampling yang disesuaikan dengan kriteria dan diperoleh sampel sebanyak 13 perusahaan. Hasil penelitian menunjukkan bahwa terdapat 1 perusahaan yang berpotensi bangkrut yaitu WIKA, sedangkan PT ADRO masih memiliki potensi financial distress namun masih terkendali. Selain itu, 11 perusahaan lainnya (AKRA, ASII, ICBP, INCO, INDF, KLBF, PTBA, SMGR, TLKM, UNTR, UNVR) tidak berpotensi pailit.Kata kunci: kesulitan keuangan Springate; Jakarta Islamic Index; PrediksiABSTRACKThis study aims to analyze and compare bankruptcy predictions of companies listed on the Jakarta Islamic Index using the Springate method. The data used is secondary data, namely the company's annual financial statements published on the Indonesia Stock Exchange (IDX) 2018-2022 period. The research sampling technique used purposive sampling technique which was adjusted to the criteria and obtained a sample of 13 companies. The results showed that there were 1 companie that had the potential to go bankrupt, namely WIKA, while PT ADRO still had the potential for financial distress but was still under control. In addition, the other 11 companies (AKRA, ASII, ICBP, INCO, INDF, KLBF, PTBA, SMGR, TLKM, UNTR, UNVR) do not have the potential for bankruptcy.Keywords: Financial Distress Springate ; Jakarta Islamic Index; Prediction
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