| The purpose of this study is to examine the impact of variable from corporate governance, audit opinion and financial ratio to the probability of firm experienced financial distress. The dependent variable which is financial distress was measured by interest coverage ratio. Sample on this study gathered from Indonesia Stock Exchange on Manufacturing Companies from periode year 2011-2013. For this study data analysis for testing the data using logistic regression with the program of SPSS 22.0.0. From the data analysis, the result showed that the variable of audit opinion and leverage have significantly impact on the probability of firm experienced financial distress. While the other variables which are managerial ownership, independent commissioner and liquidity did not give impact to the probability of firm experienced financial distress. |