PENGARUH RASIO LABA DAN RASIO ARUS KAS TERHADAP FINANCIAL DISTRESS (Studi Kasus Pada Perusahaan Manufaktur Sub Sektor Food And Beverage Yang Terdaftar Di Bursa Efek Indonesia Periode 2019- 2022)

Abstract

The purpose of this study is to find out and analyze: 1) The effect of profit ratios on conditions financial distress on the company Food and Beverage listed on the Indonesia Stock Exchange for the period 2019-2022. 2) the effect of cash flow ratios on conditions financial distress on the company Food and Beverage listed on the Indonesia Stock Exchange for the period 2019-2022. 3) the effect of profit ratios and cash flow ratios on conditions financial distress on the company Food and Beverage listed on the Indonesia Stock Exchange for the period 2019-2022.

This research was conducted only on sub-sector companies Food and Beverage listed on the Indonesia Stock Exchange in 2019-2022. Data collection techniques using literature research. The sample in this study was 10 companies. The analysis tool in this study uses F Test and T Test.

The results showed that: 1) Profit ratios has a significant effect on conditions financial distress on the company Food and Beverage listed on the Indonesia Stock Exchange for the period 2019-2022. 2) Cash flow ratios has a significant effect on conditions financial distress on the company Food and Beverage listed on the Indonesia Stock Exchange for the period 2019-2022. 3) Profit ratios and cash flow ratios simultaneously have a significant influence on conditions financial distress on the company Food and Beverage listed on the Indonesia Stock Exchange for the period 2019-2022.