The purpose of this research is to find out the implementation of Altman ZScore for detecting fradulent financial statement and detecting potential fraudulent financial statement within two companies as indicated Z-Score result. The method used was quantitative descriptive using secondary data in the form of financial statement issued by PT. Tiga Pilar Sejahtera Food Tbk. and PT. Buyung Poetra Sembada Tbk. in 2017. Based on research result, value Z-Score for PT. Tiga Pilar Sejahtera Food Tbk. and PT. Buyung Poetra Sembada is 0,646183269 and 3,890891515 respectively. According to the Altman Z-Score health level standard, PT. Tiga Pilar Sejahtera Food Tbk. is categorized as unhealthy. It is indicated that PT. Tiga Pilar Sejahtera Food Tbk. is experiencing financial distress due to alleged massive fraudulent financial statement