This study aims to analyze the effect of profitability, liquidity, leverage, activity and sales growth on financial distress. The object of research is manufacturing companies listed on the Indonesia Stock Exchange (IDX) for the period 2013-2016. This study uses a purposive sampling method as a sampling technique with a total sample used which is 371 samples or 109 companies. The analytical tool used in this study is logistic regression analysis with SPSS 23 program. The results of this study that profitability has a significant negative effect on financial distress, liquidity does not have a significant effect on financial distress, leverage has a significant positive effect on financial distress, activity has a significant negative effect on financial distress and sales growth has a significant negative effect on financial distress.