AbstractrnrnThis research was conducted with the aim of knowing and testing whether there is anrninfluence of financial performance (leverage, liquidity, profitability and sales growth)rnand the mechanism of good corporate governance (managerial ownership, institutionalrnownership, board of directors, independent board of commissioners and auditrncommittee) on financial distress on manufacturing companies listed on the IDX.rnBased on the criteria set out in this study during the 2014-2017 period, 58 selectedrnmanufacturing companies with 232 data were sampled in this study. This researchrnmodel was analyzed using logistic regression. The results of this study indicate thatrnleverage and independent board of commissioners have a positive effect on financialrndistress. Profitability and managerial ownership have a negative effect on financialrndistress. Liquidity, sales growth, institutional ownership, board of directors and auditrncommittee have no effect on financial distress.rnKeywords: financial distress, financial performance, profitability, good corporaterngovernance.