<![CDATA[This study aims to obtain empirical evidence regarding the effect of corporate social responsibility (CSR) and financial performance factors such as: leverage, firm size, sales growth, operating cash flow, institutional ownership, and on financial distress in companies listed on the Indonesia Stock Exchange (IDX) during the period 2021 to 2023. This research employs a quantitative approach using secondary data. The sample was selected using purposive non-random sampling. Financial distress was measured using a dummy variable, where a value of 0 indicates that a company is not experiencing financial distress, and a value of 1 indicates that a company is experiencing financial distress. Therefore, the data were analyzed using logistic regression. The results of the study show that corporate social responsibility (CSR) have a significant effect on financial distress as well as for financial performance factors such as: sales growth and operating cash flow. Meanwhile, other financial performance factors such as: leverage, firm size, and institutional ownership have no significant effect on financial distress.]]>
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