Financial distress is a condition of the company before it went bankrupt. Therefore, companies must know early on so that corrective action can be taken so that it can be avoided. This study aims to examine the factors that affect financial difficulties. These factors include liquidity, profitability, leverage and company size. The population in this study are food and beverage sub-sector manufacturing companies listed on the Indonesia Stock Exchange for the 2017-2020 period. The sampling method used purposive sampling in order to obtain 96 samples from 24 companies that met the criteria. This research uses multiple regression analysis method. The regression model has met the classical assumption test (normality, multicollinearity, heteroscedasticity, and autocorrelation), F, R2 and T test. company size has no effect on financial distress.