The purpose of the study was to test the effect of capital structure, profitability, sales growth on financial distress with firm size moderation. In addition, researchers want to test whether there are differences in results when tested with the same assumptions and variables. If the type of company sample is grouped into land, sea and air transportation services. The method used is penel data with EViews 12 software. As a result, the effect of profitability on financial distress is positive and capital structure, firm size, sales growth have no effect on financial distress. Also, firm size does not strengthen the effect of capital structure, firm size, sales growth on financial distress.