Pengaruh Current Ratio (CR) Debt To Equity Ratio (DER) Dan Net Profit Margin (NPM) Terhadap Financial Distress (Pada Perusahaan Jasa Sub Sektor Perhotelan, Restoran Dan Pariwisata Yang Terdaftar Di Bursa Efek Indonesia (BEI) Periode 2016-2020)

Financial Distress is a financial difficulty in company that can lead to bankruptcy which the cannot fulfill its obligations and has little income. In other words, Difficulty, namely condition of experienced difficulties before occurred, so had conduct liquidation, this situation must support good management did not go bankrupt. To predict distress company, ratio analysis be used. This study aims explain effect Current Ratio (CR), Debt o Equity (DER) Net Profit Margin (NPM) on Distress.
 research uses quantitative methods with descriptive verification approaches. Types secondary data techniques are obtained through reports documentation. Data answer problem formulation using: such as classical assumption test, simple multiple regression definite coefficient test either partially or simultaneously, determination both simultaneously hypothesis testing well simultaneously.
 The results showed (1) calculated by Altman Z score formula averaged 1,895, means vulnerable experiencing problems immediately handle proper management. (2) (CR) an average 117.63% <200%, percentage indicates they have low enough ability pay their short-term obligations. (3) 116.59%> 80% company's long-term debt. (4) 15.37% <20% generate higher profits. (5) significant Distress. (6) (7) no distress. (8) yaitu suatu keadaan kesulitan keuangan pada perusahaan yang bisa menyebabkan kebangkrutan dimana tidak memenuhi kewajibannya dan memiliki pendapatan sedikit. Dengan kata lain kondisi mengalami sebelum terjadi kebangkrutan, sehingga membuat harus melakukan likuidasi, seperti ini ditangani dengan manajemen baik agar tersebut. Untuk memprediksi dapat digunakan analisis rasio keuangan. Penelitian bertujuan untuk menjelaskan pengaruh terhadap menggunakan metode kuantitatif pendekatan deskriptif verifikatif. Jenis sekunder teknik pengumpulan didapat melalui laporan dokumentasi. Analisis menjawab rumusan masalah menggunakan: verifikatif Uji asumsi klasik, uji regresi secara sederhana maupun berganda, koefisien korelasi parsial simultan, koefisisen determinasi simultan pengujian hipotesis simultan.
 Hasil penelitian menunjukkan bahwa dihitung rumus Zscore rata-rata sebesar 1,895 berarti sedang berada dikondisi rawan segera oleh penanganan tepat. 117,63% < 200% presentase tersebut dianggap kemampuan cukup rendah membayar kewajiban jangka pendeknya. 116,59% > hutang panjangnya. 15,37% 20% menghasilkan laba lebih tinggi. berpengaruh signifikan tehadap