This study aims to determine the effect of cash flow, profitability, and firm size on Financial Distress. The research method used is a quantitative descriptive and verification approach. The sample taken consisted of 45 Real Estate companies with annual financial statements.Based on the analysis of research data, the following conclusions are obtained: (1) cash flow has no effect on financial distress (2) Profitability has a positive and significant effect on financial distress (3) Company size has a negative and significant effect on financial distress.
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