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Abstract
The purpose of this study was to analyze the health level of the company before the Covid-19 pandemic. As it can be seen that the level of company health is very important in normal conditions. At this time the pandemic is sweeping the entire world, so the consequences are also expected to have an impact on companies that have gone public in Indonesia. PT Bakrie Sumatra Plantations is one of the go public companies engaged in plantation with processed products for export. The research method used is using comparative descriptive analysis. Descriptive analysis will explain the changes in information on the company's financial position so that it is able to provide information about the potential bankruptcy of the company. The results of the analysis of PT Bakrie Sumatra Plantations using the zmijewski method use three financial ratio analyzes, namely return on assets, debt ratio and current ratio. The results of this study show that PT Bakrie Plantation experienced the potential for bankruptcy when analyzed using zmijewski in a row from 2018 to 2019 with a Z value of more than 0.5, namely in 2018 = = 1.9164 and Z2019 = 5.0284.
Keywords: financial distress, zmijewski, covid-19, agribusiness companies