The purpose of this study was to determine the potential bankruptcy of the company coal mining subsectors listed in IDX period 2011-2013, when analyzed using the method of Altman Z-Score.

In this study methods, data analysis methods used is Altman Z-Score. Prediction calculation of the Z values is, if ; Z>2.99 the company does not go bankrupt. If 1.8 to 2.99 the company will experience the threat of bankruptcy or can be categorized gray area. If Z < 1.8 the company went bankrupt. The sampling method used was purposive sampling technique, in order to get 5 companies yhat can be sampled from 21 populations. This method aims to obtain samples in accordance with established criteria.

Based on calculations using the prediction method of Altman Z-Score, there are two companies that do not bankrupt the company ATPK Resources Tbk and company Darma  Henwa Tbk period in 2013 and the second quarter of 2013 third quarter period. In Adaro Energy Tbk, a company Bayan Resources Tbk, and the company Delta Dunia Makmur Tbk during the period of 2011 to 2013, a bankruptcy-prone company that has a value Z (Z-Score) was on the bottom line and the highest point of the cut-off shows that the performance of the company cenderung unstable.