Several factors that affect financial distress are return on equity, debt to equity ratio, and total asset turnover. There is a decrease in return on equity and total asset turnover, as well as an increase in the debt to equity ratio which is not necessarily followed by the occurrence of financial distress. The purpose of this study was to examine and analyze the effect of ROE and TATO on predictions of financial distress conditions with DER as a moderating variable in basic industry and chemicals companies listed on the Indonesia Stock Exchange from 2013 to 2017. The theory used was the return on equity, total asset turnover, debt to equity ratio, and financial distress.A quantitative research method was used in the study. This study's population consisted of 60 basic industry and chemical companies and there were 27 companies served as the research sample. The results of the study indicate that ROE affects predictions of financial distress conditions in basic industry and chemicals companies listed on the Indonesia Stock Exchange for the 2013-2017 period. Meanwhile, TATO does not affect the prediction of financial distress conditions in basic industry and chemicals companies listed on the Indonesia Stock Exchange for the 2013-2017 period. The effect of ROE on Financial Distress is not moderated by DER, but the effect of TATO on Financial Distress is moderated by DER.