Audit Investigasi atas Manajemen Risiko yang berpotensi Kebangkrutan Rini Yuliasari Abstrak. Panaliten menika gadhah ancas kangge nguji Altman Z-Score kados pundi tingkat kebangkrutan perusahaan ingkang dipunginakaken wonten ing Perusahaan Sektor Pangan lan Minuman ingkang kadhaptar ing Bursa Efek Indonesia. Kriteria sampel sing dijupuk yaiku perusahaan sing nerbitake laporan keuangan kanthi rutin wiwit Panaliten iki kasil nglaporake yen Altman Z-Score bisa ditrapake nalika ndeteksi kemungkinan kebangkrutan Badan Industri Pangan lan Minuman ing Bursa Efek Indonesia. . Kanggo rekomendasi kanggo perusahaan sing diklasifikasikake minangka rawan bangkrut, dheweke kudu ngembangake kabijakan perusahaan kanthi ati-ati. Agensi disaranake supaya luwih fokus marang langkah-langkah kanggo ningkatake kinerja agensi kasebut, bisa uga nambah volume penjualan lan nyuda biaya, supaya penghasilan perusahaan saka penjualan sing wis digawe mundhak. Saliyane dandan finansial sing dianalisis, Perusahaan bisa mriksa Modal Kerja lan kewajiban, sing diduweni perusahaan saka bank, perusahaan liyane, uga dhukungan saka pemerintah dhewe. Kata Kunci: Bangkrut, Likuid, Kinerja DAFTAR PUSTAKA Baxter, J., Chua, W. F., Elharidy, A. M., Nicholson, B., Scapens, R. W., & Gurd, B. (2008). Qualitative Research in Accounting & Management"Remaining consistent with method? An analysis of grounded theory research in accounting. Qualitative Research in Accounting & Management Qualitative Research in Accounting & Management Qualitative 101-121. Accounting Research in & Management, 5(7), Fournier, C. (2017). The Manager's Path: A Guide for Tech Leaders Navigating Growth and Change. (L. Ruma, Ed.) (First). United States of America: O'Reilly Media. Geoffrey Scott, D. A. R. C. M. (2013). Sustainability Accounting, Management and Policy Journal. Sustainability Accounting, Management and Policy Journal, 4(3), 264-284. Indonesia (2004). Keputusan MENPAN Nomor 63 Tahun 2004 Tentang Hakikat Pelayanan Publik. Jakarta: Menteri Negara Pendayagunaan Aparatur Negara. Kotler, P., & Keller, K. L. (2016). Marketing Management (15th ed.). Edinburgh: Person Education. Mansyuri, R. (2003). Kebijakan perpajakan. Jakarta: Yayasan Pendidikan dan Pengkajian Perpajakan. Mining, D., & Detection, F. (2013). Big Data and Specific Analysis Methods for Insurance Retrieved Systems Detection. Database Fraud Journal, 4(4), 30-39. Noe, R., Hollenbeck, J., Gerhart, B., & Wright, P. (2017). Human Resource Management : Gaining A Competitive Advantage, Tenth Edition (10th ed.). New York: Mc Graw-Hill Education.