ANALISA PERBANDINGAN PREDIKSI FINANCIAL DISTRESS DENGAN METODE ALTMAN Z-SCORE, SPRINGATE, ZMIJEWSKI DAN TAFFLER SEBELUM & SESUDAH PANDEMI COVID-19

This study aims to analyze Financial Distress predictions using the Altman Z-Score, Springate, Zmijewski and Taffler methods in the health sub-sector of State-Owned Enterprises (BUMN) listed on the BEI. This research is a comparative descriptive study by comparing the Financial Distress measurement model using the Z-Score Altman, Springate, Zwijewski and Taffler models during and after the Covid-19 Pandemic. The results of the study concluded -both companies are predicted to be unhealthy with a Z value <1.2 using the Altman Z-Score model. The Springate model predicts an unhealthy company with a Z value < 0.862. The Zmijewski model predicts unhealthy firms for INAF with a value of Z > 0 and KAEF is predicted to be healthy with a value of Z < 0. The Taffler model predicts that both are healthy with a value of Z > 0.30.