Financial Ratio Analysis in Predicting Financial Distress at Tourism Companies, Restaurants, and Hotels Listed on the Indonesia Stock Exchange (IDX) 2021

This study aims to determine and analyze liquidity, profitability, leverage, operational cash flow on financial distress in tourism companies, restaurants, hotels listed the Indonesia Stock Exchange 2021. By measuring effect of distress. Financial is measured using X-Score. The method analysis this research uses logistic regression method. results indicate that liquidity harms distress, profitability leverage has a positive ratio does not affect distress.
 Keywords: ratios; Distress; Leverage; Oprational Cash Flow X-Score; Profitability
 
 Abstrak
 Penelitian ini bertujuan mengetahui dan menganalisis terhadap pada perusahaan pariwisata, restoran hotel yang terdaftar di Bursa Efek tahun Dengan mengukur pengaruh diukur menggunakan Metode analisis penelitian metode regresi logistik. Hasil menunjukkan bahwa berpengaruh negatif positif tidak Kata Kunci: Rasio Keuangan; Arus Kas Operasional; Kesulitan Profitabilitas; Manfaat X-Score