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ANALISIS FINANCIAL DISTRESS MENGGUNAKAN METODE ALTMAN DAN ZMIJEWSKI PADA PERUSAHAAN SEKTOR PERTAMBANGAN SUBSEKTOR PERTAMBANGAN BATUBARA PADA PERUSAHAAN YANG TERDAFTAR DI BEI TAHUN 2016-2017

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ABSTRACT FINANCIAL DISTRESS ANALYSIS USING ALTMAN AND ZMIJEWSKI METHODS IN COAL MINING SUBSECTOR MINING SECTOR COMPANIES IN COMPANIES LISTED IN IDX 2016-2017 Arranged by: Anggiat Brainy Able situmorang 1532044 This study aims to analyze the financial distress of the coal mining subsector based on the Altman method and the Zmijewski method. The method used in this study is desktiptif using a sample of 20 coal mining subsector companies in 2 years of observation, namely 2016 and 2017. Analysis of data using financial ratio analysis to see the company's financial performance, analysis of financial distress with Altman method and zmijewski method, and analysis of one-way ANOVA statistical tests to see a comparison of financial distress conditions in terms of years and comparisons between companies in the coal mining subsector. The results of the study suggest that overall the company is not in financial distress, but the condition of the average solvent company and the gray area. The results of statistical tests show that in terms of years there were no significant differences in 2016 and 2017 financial distress conditions. However, a significant difference was found between coal mining subsector companies seen from p-value = <0.05 Keywords: Altman, Zmijewski Subsector Batubara