Pengaruh Penggunaan Laba Dan Arus Kas Terhadap Financial Distress Pada Perusahaan Industri Makanan Dan Minuman Yang Terdaftar Di Bursa Efek Indonesia Periode Tahun 2019-2022

The global economy is experiencing rapid growth, which has resulted in increasingly fierce competition among companies. To stay relevant in this dynamic, the business world is required to continue to innovate. Every business strives to make maximum profits and compete with its advantages. However, economic disruptions can hamper the ability of the people of a country to carry out economic activities, as mentioned by Adianti (2020). This study adopts a quantitative approach to explore how the independen variable affect the variable dependen. This sudy methodology, as described by Sugiyono (2017), focuses on objective measurement of social phenomena analyzed into various problem components, variables, and indicators. The result of hypotesis testing show the use of Profit and Cash Flow has a significant influence on the financial distress of beverage companie and food list on the Indonesian Stock Exchange during the 2019-2022 period. Therefore, it conclude that boths Aas Flow and Profit have a significant impact on financial distres