Keywords: financial distress, financial ratio, logistic regression. The ratio that dominated explaining the financial distress condition were Liquidity that proxy by QR and Solvability that proxy by DTAR. But, this result was also indicating that not the entire financial ratio used, capable of predicting financial distress condition in companies. This was based on accuracy level shown in overall classification rate about 97.1%. Analisis Faktor-Faktor Yang Mempengaruhi Ketepatan Waktu Penyampaian Laporan Keuangan Perusahaan Manufaktur Yang Terdaftar Di Bursa Efek Indonesia Periode. The result showed that the financial ratio can be used to predicting financial distress condition in manufacturing companies that go public in Indonesia Stock Exchange. Investor dapat mengunduh laporan tersebut sebagai salah satu pertimbangan untuk pengambilan keputusan investasi. Kemudian khalayak umum dapat mengakses laporan keuangan itu melalui situs resmi BEI di idx.co.id. This research was based on the quantitative approach using the prediction technique of group membership, which tested statistically to hypothesis research using logistic regression backward stepwise method. Perusahaan yang terdaftar pada Bursa Efek Indonesia wajib melakukan pelaporan atas keuangan perusahaannya dalam bentuk laporan keuangan. This research was aimed to test the financial ratio capability of Liquidity, Solvability, and Profitability in predicting the probability of appearing the financial distress condition in manufacturing companies that go public in Indonesia Stock Exchange.
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