<![CDATA[ABSTRACT The aim of the current study is to assess the financial distress risk of transportation companies by using the Z-Score analysis method, an accounting-based financial distress prediction model before and after Covid-19 pandemic. The population in this research is transportation companies listed on the Indonesia Stock Exchange (IDX). The study sample consisted of 26 transportation companies listed on the Indonesia Stock Exchange from 2016 to 2020. Altman Z-Score method was used for financial distress testing. This method are considered capable of measuring financial distress to predict the bankruptcy of transportation companies. The results of the current study show that companies experiencing financial difficulties increased by 19.5% in 2020 after the Covid-19 pandemic. Keywords: Altman Z-Score Model, Financial distress, Financial Performance ABSTRAK Penelitian ini bertujuan untuk menguukur financial distress untuk dapat memprediksi kebangkrutan perusahaan transportasi dengan menggunakan metode analisis Z-Score sebagai dampak pandemi Covid-19. Populasi penelitian ini adalah seluruh perusahaan transportasi yang terdaftar di Bursa Efek Indonesia (BEI). Sampel penelitian yakni sebanyak 26 perusahaan transportasi yang terdaftar di BEI dari tahun 2016 hingga 2020. Metode Altman Z-Score dianggap mampu dalam mengukur kinerja keuangan untuk memprediksi kebangkrutan perusahaan transportasi. Berdasarkan hasil penelitian diperoleh bahwa perusahaan yang mengalami kesulitan keuangan meningkat sebesar 19,5 % pada tahun 2020 setelah adanya pandemi Covid-19. Kata Kunci: Model Altman Z-Score, Financial distress, Kinerja Keuangan]]>
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