The purpose of this study is to analyze and seek empirical evidence regarding the effect of ROA, POG, FOR, and DTR on financial distress with the number of DPRD members as a moderating variable. The population and sample in this study are the financial reports of district/city governments throughout Central Java in 2020-2022. The sampling method uses a purposive sampling technique. The final sample processed was 105 samples. The results of the study showed that ROA, POG, and DTR had no effect on financial distress. Meanwhile, FOR had an effect on financial distress. Furthermore, the role of the DPRD could not moderate the relationship between ROA, POG, FOR, and DTR on financial distress.