This study aims to find empirical evidence of the effect of liquidity, leverage, profitability, activity ratio, sales growth and independent board of commissioners on financial distress. The sample used in this study is cyclicals consumer sector companies listed on the indonesian stock exchange during 2019-2020. The sampling technique used was purposive sampling and obtained a sample of 100 sample that met the criteria. The data analysis technique is multiple regression analysis. Financial distress in this study were measured using negative Earning Per Share (EPS). Based on the results, it can be conclude that liquidity, leverage, profitability, sales growth and independent board of commissioners have a negative effect on financial distress. In contrast, activity do not affect on financial distress.