PENGARUH LIKUIDITAS, LEVERAGE DAN PROFITABILITAS TERHADAP FINANCIAL DISTRESS (Studi Empiris Pada Perusahaan Makanan dan Minuman yang Listing di BEI 2017- 2021)

Abstract

The purpose of this study was to examine leverage, liquidity profitability on financial distress of food and beverage companies listed on the Indonesia Stock Exchange. The sample in this study was 8 food and beverage companies that published annual reports for the period ended 31 December for the period 2017-2021. The method used to take the sample was purposive sampling. This research uses descriptive statistical test, classic assumption test, normality test, multicollinearity test, heteroskedasticity test, autocorrelation test, multiple regression test and hypothesis test with the help of IBM SPSS computer program. The results showed that liquidity, profitability have a positive effect on financial distress, leverage has a negative effect.