Abstract
Purpose: This research was conducted to test whether the age of the company, along with its profitability, impacts its company's financial difficulties. For this reason, the research that was carried out later had the main objectives, namely to find out 1) whether profitability has an impact on financial distress, and 2) whether the age of the company also has an impact on the financial distress of manufacturing companies.
 Design/Methodology/Approach: In order to be able to answer various possible answers, this study uses a quantitative methodology by analyzing financial statement data for manufacturing companies listed on the IDX during the 2020-2022 period. There were target companies, namely there were 8 companies that would be analyzed. All data would be analyzed using multiple linear regression tests to prove the effect of the two independent variables.
 Findings: The results showed that 1) the profitability of manufacturing companies has a positive effect on the financial distress experienced by the company; and 2) The age of the company has a relationship or influence on financial distress.
 Implications/Originality/Value: These results gave us an understanding to carry out management accounting analysis to find out how likely it would be faced in cases of financial difficulties that would be experienced by each company.
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