ANALISIS PREDIKSI TINGKAT KEBANGKRUTAN PERUSAHAAN SEKTOR RITEL YANG TERCATAT DI BURSA EFEK INDONESIA

This study aims to analyze the possibility of bankruptcy and identify the company with the highest bankruptcy risk in the retail sector listed on the Indonesia Stock Exchange during the 2021-2024 period. The research employed a descriptive quantitative method using 15 companies as research objects, secondary data in the form of annual financial statements, and analysis using the Altman Z”-Score and Zmijewski models. The results showed that the probability of bankruptcy in the retail sector was categorized as low to moderate, with most companies remaining in healthy financial condition from year to year. The company with the highest probability of bankruptcy during the 2021-2024 period was PT Globe Kita Terang Tbk. The conclusion of this study indicates that the probability of bankruptcy in the retail sector is relatively low and only occurs in several specific companies.