Analisis Komparatif Rasio Kebangkrutan Altman antara Bank Konvensional dan Bank syariah di Indonesia Tahun 2011

This research aimed to determine differences in the ratio of bankruptcy Altman, that is Working Capital to Total Assets , Retained Earning to Total Assets , Earning Before Interest and Tax to Total Assets , Book Value of Equity to Book Value of Debt and Sales to Total Assets. Type of research is explanation of the research or comparative. The population was 149 conventional banks and 11 sharia banks. The research sample there are 9 conventional banks and Islamic sharia banks 9 obtained through purposive sampling technique. Data analysis techniques using the technique of comparative analysis with Mann Whitney U. The results of the analysis showed that: (1) there are differences in the ratio of Working Capital to Total Assets of conventional banks and Islamic banks, (2) there are differences in the ratio of Retained Earnings to Total Assets of conventional banks and Islamic banks, (3) there are differences in the ratio of Earnings Before Interest and Tax to Total Assets of conventional banks and Islamic banks, (4) there are difference in the ratio of Book Value of Equity to Book Value of Debt conventional banks and Islamic banks, (5) there are difference in the ratio of Sales to Total Assets of conventional banks and Islamic banks in 2011. Based on the analysis and findings in this study , the authors suggest for further research should be in the study using a model such as the model Zmijewnski, Springate models, etc.