Abstract :
This research aims to determine the effect of financial ratios to financial distress at a manufacturing company (chemical-sub) listed on Indonesia Stock Exchange
(IDX) in period 2014-2017. To determine the sample in this research is using a non probability sampling technique (sampling purposive), by setting several criteria that must be met to be used as sample.. The analytical method used in this research is multiple linear regression analysis with SPSS Version 25. The results of the research show that there are only two financial ratios that have a significant effect
on financial distress. The ratios is working capital to total assets ratio and earning before interest and taxes ratio. While the other four ratios have no significant effect on financial distress.