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Abstract. Each company was founded with the hope of making a profit so that they can survive or thrive in the long term and does not undergo liquidation. In fact, this assumption is not always the case with the well according to expectations. Often a company that has been operating for a certain period of time was forced to disband or liquidated due to financial distress that led to the bankruptcy. then researchers interested in studying with the title Comparative Analysis Model Zmijewski And Grover On Cement Company on the Stock Exchange from 2008 to 2014. The purpose of this study is to determine Zmijewski Model analysis Dan Grover and examine the differences in the method. The method used in this research is a comparative descriptive research model by using purposive sampling, then from 6 companies captured three companies sampled in this study. This study was processed with SPSS so can result in that there are significant differences between the models Zmijewski with Grover models in predicting bankruptcy in a cement company from 2008 to 2014 . Keyword: Bankruptcy, ZMIJEWSKI, GROVER. Abstrak. Setiap perusahaan didirikan dengan harapan menghasilkan keuntungan sehingga bisa bertahan atau berkembang dalam jangka panjang dan tidak mengalami likuidasi. Padahal, asumsi ini tidak selalu terjadi dengan baik sesuai harapan. Seringkali perusahaan yang telah beroperasi dalam kurun waktu tertentu terpaksa bubar atau dilikuidasi karena kesulitan keuangan yang menyebabkan kebangkrutan. maka peneliti tertarik untuk belajar dengan judul Model Analisis Perbandingan Zmijewski Dan Grover On Cement Company di Bursa Efek dari tahun 2008 sampai 2014. Tujuan dari penelitian ini adalah untuk mengetahui model Zmijewski analysis Dan Grover dan menguji perbedaan metode. Metode yang digunakan dalam penelitian ini adalah model penelitian deskriptif komparatif dengan menggunakan purposive sampling, kemudian dari 6 perusahaan menangkap tiga perusahaan sampel dalam penelitian ini. Studi ini diolah dengan SPSS sehingga dapat berakibat pada adanya perbedaan yang signifikan antara model Zmijewski dengan model Grover dalam memprediksi kebangkrutan di perusahaan semen mulai tahun 2008 sampai 2014. Kata Kunci: Kebangkrutan, ZMIJEWSKI, GROVER

ANALISIS PERBANDINGAN MODEL ZMIJEWSKI DAN GROVER PADA PERUSAHAAN SEMEN DI BEI 2008-2014