The purpose of this study is to analyze the effects of Profitability, Leverage, and Liquidity on Financial Distress which is proxied using Z-scores. The object of research is the sub-sector of property and real estate companies listed on the Indonesia Stock Exchange in 2016-2018. This research was conducted using a sample of 47 companies listed on the Indonesia Stock Exchange. Determination of the sample using a purposive sampling method with criteria by researchers using a causal relationship design. The analysis of data use statistical analysis in the form of multiple linear regression tests. The result of this study is that profitability, and liquidity variables have significant effects and positive on financial distress. The Leverage variable has a significant effect and negative on financial distress. While The Audit Committee has no effect on financial distress.