Abstract :
This study aimed to examine the effect of financial ratioto predict the company?s financial distress. The population in this study are agricultural companies listed on the Indonesian Stock Exchange (ISE). This study sample of 13 agricultural companies, where the company wiil be divided into two categories: a healty company dan corporate financial distress. The method of analysis using logistic regression. The result show that the first hypothesis (H1) which states that the current ratio negative influence the condition of financial distress prediction of a company, declined. The second hypothesis (H2) which states that the return on equitynegative influence the condition of financial distress prediction of a company, declined. The third hypothesis (H3) which states that the total debt to assets ratiopositive influence the condition of financial distress prediction of a company, accepted. The fourth hypothesis (H4) which states that the total asset turnovernegative influence the condition of financial distress prediction of a company, declined.
Keywords: Financial distress, current ratio, return on equity, total debt to assets ratio, total asset turnover, dan regresi logistic.