Abstract :
This research aims to determine the influence of Profitability, Liquidity, Leverage and Company Size on Financial Distress. The population in this research is consumer cyclicals companies listed on the Indonesia Stock Exchange (BEI) for the 2020-2022 period. The sample in this research consisted of 45 companies out of 65 companies that met the criteria so that the total sample used in this research was 135 observation data. The research design used is quantitative research and the sampling method used in this research is the purposive sampling method. The data used in this research is secondary data. The data analysis method used in this research is logistic regression analysis with the help of the IBM SPSS version 24 application program. The results of the analysis show that (1) profitability has an effect on financial distress, (2) liquidity has an effect on financial distress, (3) leverage has no significant effect on financial distress, and (4) company size has no effect on financial distress. The implication of this research is to provide additional knowledge and references for academics and researchers related to the factors that influence financial distress. Apart from that, this research can also provide information that can help in decision making for practitioners and stakeholders who focus on financial distress. The update in this research is related to the object and research period, namely the factors that cause financial distress in non-cyclical consumer companies in the 2019-2021 period.