Penelitian ini bertujuan untuk menganalisis pengaruh rasio keuangan dalam memprediksi kondisi financial distress. Penelitian ini termasuk ke dalam penelitian kuantitatif. Data yang digunakan merupakan data sekunder dengan populasi perusahaan sub sektor hotel, restoran, dan pariwisata yang terdaftar di Bursa Efek Indonesia. Sampel ditentukan menggunakan metode purposive sampling sehingga sampel dalam penelitian ini berjumlah 24 perusahaan. Hasil dari penelitian ini adalah (1) terdapat pengaruh positif signifikan Current Ratio dalam memprediksi kondisi financial distress; (2) terdapat pengaruh positif signifikan Return On Assets dalam memprediksi kondisi financial distress; (3) terdapat pengaruh negatif signifikan Debt to Assets Ratio dalam memprediksi kondisi financial distress; (4) terdapat pengaruh positif tidak signifikan Total Assets Turnover dalam memprediksi kondisi financial distress; (5) terdapat pengaruh positif tidak signifikan Sales Growth dalam memprediksi kondisi financial distress; (6) terdapat pengaruh simultan variabel Current Ratio, Return On Assets, Debt to Assets Ratio, Total Assets Turnover, dan Sales Growth dalam memprediksi kondisi financial distress. Kata Kunci: Financial distress, Rasio Keuangan.

This research aims to analyze the effect of financial ratio in predicting financial distress. This research included in the quantitative research. The data used in this research is the secondary data with the population of the hotel, restaurant, and tourism companies listed on the Indonesian Stock Exchange. The sample is determined by the method of purposive sampling so that the number of sample in this research as much as 25 companies. The result of this research is (1) there is a significant positive influence of Current Ratio in predicting financial distress conditions; (2) there is a significant positive influence of Return On Assets in predicting financial distress conditions; (3) there is a significant negative effect of Debt to Assets Ratio in predicting financial distress conditions; (4) there is a positive influence is not significant of Total Assets Turnover in predicting financial distress conditions; (5) there is a positive influence is not significant of Sales Growth in predicting financial distress conditions; (6) there is a simultaneous influence of variable Current Ratio, Return On Assets, Debt to Assets Ratio, Total Assets Turnover, and Sales Growth in predicting financial distress conditions. Keyword: Financial distress, Financial Ratio.

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