This study aims to determine the influence of several factors that influence financial distress that occurs in several infrastructure, utilities, and transportation sector companies listed on the Indonesia Stock Exchange. This research is a causative study or research that states that one variable affects another variable. The influencing variables are called independent variables and in this study are Profitability, Financial Leverage, Company Size and Earnings Per Share. The affected variables are called dependent variables and in this study the dependent variables are dummy, namely Financial Distress. The method in sampling, using the purposive sampling method and using Logistic Regression Analysis as a research test tool using SPSS Statistics 22 software. The sample used are manufacturing company in the transportation sub-sector (Infrastructure, Utilities, and Transportation) listed on the IDX in 2019-2021. The results of data selection using the purposive sampling method stated that, the samples used in this study were as many as 45 companies and because they used a research period of 3 years, the number of samples was 135 samples. The results of this study show that Financial Leverage and Earnings Per Share do not have a significant effect on Financial Distress, while Profitability has a negative and significant effect on Financial Distress and Company Size has a positive and significant effect on Financial Distress.

Keywords: Profitability (ROA), Financial Leverage (DER), Company Size (LN Total Assets), Earnings Per Share, and Financial Distress (ICR)