SUMMARY
This study aims to analyze the prediction of financial distress in the cigarette sub-sector companies listed on the IDX for the 2015-2018 period. This type of research uses a descriptive quantitative approach. The population in the study were all companies in the cigarette sub-sector, amounting to 4 companies. Determination of the sample using purposive sampling. Data collection techniques use documentation and secondary data from financial reports for the 2015-2018 period. This research is calculated using the Altman Z-Score and Springate formula. The results of this study describe the prediction of bankruptcy or financial distress using the Altman Z-Score method where in 2015 there were 1 red company (distress zone), 1 gray company (gray area), and 2 green companies (safe zone). In 2016-2018 there were 1 gray company (gray area), and 3 green companies (safe zone). Meanwhile, in the financial prediction using the Springate method, all cigarette sub-sector companies for the 2015-2018 period are in the healthy category or have no financial problems.