Penelitian ini bertujuan untuk mengetahui pengaruh rasio keuangan dan good corporate governance terhadap financial distress. Rasio keuangan yang digunakan dalam penelitian ini adalah current assets, total debt to equity, return on assets, total assets turnover, earning per share, dan pertumbuhan penjualan. Sedangkan good corporate governance dalam penelitian ini adalah komite audit dan kepemlikikan institusional. Populasi dalam penelitian ini adalah seluruh perusahaan transportasi yang terdaftar di Bursa Efek Indonesia dan secara terus menerus melaporkan laporan keuangan pada tahun 2016 hingga 2018. Metode yang digunakan dalam penelitian ini purposive sampling, sampel yang dipilih sesuai kriteria diperoleh sebanyak 28 perusahaan pada periode 2016-2018 sehingga diperoleh 84 data. Kriteria perusahaan dengan kondisi financial distress diukur dengan menggunakan interest coverage ratio. Penelitian ini menggunakan regresi logistik sebagai alat analisis data. Hasil penelitian ini menunjukkan bahwa earning per share dan pertumbuhan penjualan memiliki pengaruh negatif dan signifikan terhadap kondisi financial distress. penelitian ini tidak dapat membuktikan adanya pengaruh current assets, total debt to equity, return on assets, total assets turnover, komite audit dan kepemlikikan institusional terjadap kondisi financial distress.

This study aims to determine the effect of financial ratios and good corporate governance on financial distress. The financial ratios used in this study are current assets, total debt to equity, return on assets, total assets turnover, earnings per share, and sales growth. While good corporate governance in this study is an institutional audit and ownership committee. The population in this study are all transportation companies listed on the Indonesia Stock Exchange and continuously report financial reports from 2016 to 2018. The method used in this study is purposive sampling, 28 companies were selected according to criteria in the period 2016-2018 thus obtained 84 data. The criteria of companies with financial distress conditions are measured using the interest coverage ratio. This study uses logistic regression as a data analysis tool. The results of this study indicate that earnings per share and sales growth have a negative and significant effect on financial distress conditions. this study cannot prove the influence of current assets, total debt to equity, return on assets, total assets turnover, audit committee and institutional ownership on financial distress conditions.

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