Analisis Potensi Kebangkrutan Perusahaan Sub Sektor Transportasi yang Terdaftar di BEI Sebelum dan Selama Pandemi Covid-19

The PSBB policy implemented by the government to deal with COVID-19 pandemic resulted in a decline company performance transportation sub-sector, resulting very drastic decrease profits during pandemic. This situation will make it difficult for experience financial distress and even bankruptcy. study objective is analyze bankruptcy of companies listed on IDX before sample used this consisted 40 Stock Exchange purposive sampling method. Annual report data obtained from Indonesia Exchange. analysis technique Altman Z-Score using third model formula non-manufacturing companies. Based research, can be concluded that there significant difference between potential sub-sector covid-19 pandemic, proven Wilcoxon test results show probability value < 0.05 or 0.043 0.05. Transportation have go bankrupt average which has decreased -0.3458 -1.2840 Keyword: altman z-score, analysis,