<p><em>This study aims to determine the Effect of Profitability (X1) on Financial Distress (Y), the Effect of Liquidity (X2) on Financial Distress (Y), the Effect of Leverage (X3) on Financial Distress (Y) and the effect of Cash Flow (X4) on Financial Distress (Y), the simultaneous effect of Profitability (X1), Liquidity (X2), Leverage (X3) and Cash Flow (X4) on Financial Distress (Y).The results of the study show that Profitability (X1) has an effect on Financial Distress (Y). This result is evidenced by the t-count value of 3.342 &gt; t-table value of 1.97944 and a significance value of 0.001&lt;0.05. Liquidity (X2) has an effect on Financial Distress (Y) as evidenced by the t- count value of 8.899 &gt; t-table value of 1.97944 and a significance of 0.000 &lt;0.05. Meanwhile, Leverage (X3) has no effect on Financial Distress (Y). This result is evidenced by the calculated t value of |1.222| &lt;t table value 1.97944 and significance value 0.224&gt; 0.05. Then Cash Flow (X4) has an effect on Financial Distress (Y). This result is evidenced by the calculated t value of 2.574 &gt; t table value of 1.97944 and a significance value of 0.011 &lt;0.05. After that, Profitability (X1), Liquidity (X2), Leverage (X3) and Cash Flow (X4) have a simultaneous effect on Financial Distress (Y). This result is evidenced by the calculated F of 9.847 &gt; 2.758 and a significance of 0.000 &lt;0.05.</em></p>