MEMPREDIKSI KONDISI FINANCIAL DISTRESS PERUSAHAAN DENGAN MENGGUNAKAN METODE ALTMAN Z – SCORE (Studi Kasus pada Perusahaan Retail yang Terdaftar di Bursa Efek Indonesia Periode 2017-2021)

This study aims to examine the effect of Working Capital Total Assets, Retained Earning Assets and Before Interest Taxs Ratio To on financial distress. Sampling using purposive sampling method obtained a sample 5 companies with 25 data. The population in this is retail trading sector Indonesia Stock Exchange for 2016–2020 year. regression simple multiple linear regression. Regression results show that there significant relationship between And means company experiencing condition difficulties, namely difficulty meeting current obligations low revenues affect company's bankruptcy. test showed was no Earnings shows sufficient ability generate retained earnings from total assets owned by company.