<![CDATA[The occurrence of financial distress or a continuous decline in the Company's financial performance within a certain period of time can occur due to several factors. The occurrence of the COVID-19 pandemic directly or indirectly also has a significant impact on the business operations of a Company. During a pandemic, things that happen within the company are thought to also affect the occurrence of financial distress. This study aims to analyze factors in the company's internal to the risk of financial distress. The research method used is descriptive with a quantitative approach to property and real estate sector companies listed on the Indonesia Stock Exchange (IDX) in 2020-2022. Based on these criteria, the calculation of the number of samples used in this study was 14 companies. The results showed that partially independent variables of liquidity, leverage and cash flow had a positive influence on the risk of financial distress, while profitability variables did not have an influence on the risk of financial distress. However, simultaneously the four independent variables in this study have a significant influence on the risk of financial distress during the Covid-19 pandemic.]]>
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