This research aims to measure the effect of corporate governance, liquidity, leverage, and firm size on financial distress in manufacturing companies listed on the Indonesia Stock Exchange during the 2014-2017 period. The data currently is secondary data obtained from www.idx.co.id. Data analysis method carried out by logistic regression analysis. The results of this study indicate that 1) institutional ownership does not concern financial distress. These results are carried out with a regression coefficient of 0,000 and a significance value greater than the significant level of 0.983> 0.05. 2) violations of inadequate accountability against financial distress. This result is carried out with a regression coefficient of 0.169 and a significance value greater than the significant level of 0.366. 3) moral board directors who are significant to financial distress. These results are carried out with a regression coefficient of -0.252 and a significance value smaller than a significant level of 0.02 <0.05. 4) inadequate liquidity against financial distress. These results are carried out with a regression coefficient and significant significance greater than the significant level of 0.88> 0.05. 5) significant positive leverage on financial distress. This result is carried out with a regression coefficient of 4.738 and a significance value smaller than a significant level of 0.000. 6) company size is very significant for financial distress. This result is carried out with a regression coefficient