Analisis Komparatif Financial Distress Bank Umum Syariah Dengan Bank Konvensional (Dikaji Dari Rasio-Rasio Keuangan Z-Score)

This study aims to analyze the differences in financial distress between Islamic Commercial Bank and Conventional Bank assessed from the Z-Score financial ratio including Working Capital to Total Asset, Retained Earning to Total Asset, Earning Before Interest and Taxes to Total Asset and Book Value to Total Liabilities. This study took a sample 8 (eight) Islamic Commercial Banks and 8 (eight) Conventional Banks that had complete financial reports from 2017-2020. Testing of normality of the data in this study, the asymp sig-2 tailed value was below 0,05, so the statistical test chosen was the Mann Whitney Test obtained a value of asymp sig-2 tailed below 0,05, it is concluded that there are differences in Working Capital to Total Asset, Retained Earning to Total Asset, Earning Before Interest and Taxes to Total Asset and Book Value to Total Liabilities between Islamic Commercial Banks and Conventional Banks