This study aims to analyze the effect of intellectual capital, independent commissioners, liquidity, profitability, leverage, firm growth, and firm size on financial distress. The research data used in this study was secondary. The total population used in this study was 57 companies from all non-cyclical consumers in the 2016-2020 period. The sampling technique used was the purposive sampling technique which generated 250 firm-year observations. The results showed that liquidity and profitability have a negative effect on financial distress. The results also showed that intellectual capital and firm size have a positive effect on financial distress. However, independent commissioners, leverage, and firm growth have no effect on financial distress.