METODE ALTMAN Z-SCORE SEBAGAI ALAT EVALUASI GUNA MEMPREDIKSI KEBANGKRUTAN PADA PERUSAHAAN PERTAMBANGAN BATUBARA YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2010-2014

METHOD OF ALTMAN Z-SCORE AS AN EVALUATION TOOL TO PREDICT THE BANKRUPTCY ON COAL MINING COMPANIES WERE LISTED ON THE INDONESIA STOCK EXCHANGE PERIOD 2010-2014 Agustina Wati Email: agustinawati488@yahoo.co.id Majoring Accounting State Polytechnic of Sriwijaya The research aims is to predict bankruptcy by applying the Altman Z-Score method to coal mining companies listed on the Indonesia Stock Exchange. This type of research is descriptive research. The population of this research is coal mining companies in 2010-2014 period. The sample used as many as 12 companies selected through purposive sampling stage. The data used in this research are secondary data published on the Indonesia Stock Exchange in the year 2010-2014.The analysis technique used is the predictive model of Altman Z-score bankruptcy, with formula Z-Score = 6,56 X1 + 3,26 X2 + 6,72 X3 + 1,05 X4. The results showed: Of the value of the Z-Score generated in 2010-2012 66,66% or 8 coal mining companies located in the safe zone, 25% or 3 companies are on the grey zone or prone to bankrupt, and one is in distress zone. In 2013, companies that are in the safe zone be increased to 75% into 9 companies, companies who are in distress zone also increased, to 25% as much as the 3 companies located in this zone. 2014 58,33% or as much as 7 the companies categorized the safe zone, grey zone increased by 33,33% as many as 4 companies. The improvements shown in the distress zone, there was a decrease in the number of companies that are in this zone, from 3 companies back into 1 companies such as early years earlier