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Dudi Pratomo
Prodi S1 Akuntansi, Fakultas Ekonomi Dan Bisnis, Universitas Telkom
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The Influence of Cash Flow and Earnings Quality on Financial Distress in IDX Transportation-Logistics Companies Larasati Gadis Budi Lestari; Dudi Pratomo
Indonesian Interdisciplinary Journal of Sharia Economics (IIJSE) Vol 9 No 2 (2026): Sharia Economics
Publisher : Universitas KH. Abdul Chalim Mojokerto

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31538/iijse.v9i2.10594

Abstract

Financial distress is a condition of financial difficulty that may disrupt a company’s operational continuity and business sustainability. This condition is an important concern, particularly for companies in the transportation and logistics subsector, as it may affect their ability to meet financial obligations, including debt payments and routine operational expenses. Cash flow and earnings quality are key indicators that can be used to assess a company’s financial health and the risk of financial distress. This study aims to analyze and examine the effect of cash flow and earnings quality on financial distress in transportation and logistics subsector companies listed on the Indonesia Stock Exchange during the 2020–2024 period. This research employs a quantitative method with a causal approach to examine the cause-and-effect relationship between the independent and dependent variables. The research sample consists of 27 companies with a total of 135 observations selected using a purposive sampling technique. Data analysis was conducted using panel data regression with the assistance of EViews 12 software, which enables both simultaneous and partial evaluation of the variables. The results indicate that cash flow and earnings quality simultaneously have a significant effect on financial distress. However, partially, each variable does not show a significant effect on financial distress. These findings contribute to the development of literature related to financial distress and may serve as a consideration for company management and investors in evaluating corporate financial conditions. Future research is recommended to include other variables that may potentially affect financial distress in order to provide a more comprehensive analysis. Keywords: cash flow, earnings quality, financial distress, transportation and logistics.
Co-Authors Adli Dzil Ikram Agustina, Ratna Dewi Ahmad Fachrizal Aiko Aurelia Nur Amri Ajeng Luthfiyatul Farida Alfathu Fajra Amanda Alrasyid, Arifah Hilmi Amanda, Alfathu Fajra AMBARSARI, DESI Anbiya Abdul Ghani Andri Susanto Andrieta Shintia Dewi Anita Silvianita Annisa Justica Maulani Annisa Nurbaiti Ardan Gani Asalam Ardhasena Muhammad Fauzi ATHIYYA NADHIFA NURAULIA Azzahra Salsabiila S Cahyaningsih Chairunnisa, Alifiya Rifdah Charisma Budi, Vatya Daniel Adventheo Sudibyo Deannes Isynuwardhana Desi Ambarsari Desi Ambarsari Dewa, Mahesa Dini Wahjoe Hapsari Djuznimar Zultilisna Dwi Fitrizal Salim Elly Suryani Ellyana, Kharisma Elvira Astrid Salsabilla Enung Muhaemi Erpi Rahman Fanji Farman Farida Titik Kristanti Fitri Anjani Gustiansyah, Pasha Haifa Khairatun Hisan Hakim, Aqil Lukmanul Havivah, Vivi Hervita Triswidyaria Hosam Alden Riyadh A.Alazeez Ika Prismawardani Ikhsan, Danu Ina Nusuki Isykarima Khaleda Zia Khairani Ratnasari Siregar Khairunnisa Khairunnisa Koenta Adji Koerniawan Koernawan, Koenta Adji Krishna Kusumahadi Krisintia, Jesica Kurnia Kurnia Kurnia Kurnia Kurnia Kurnia Kurnia Kurnia KURNIA KURNIA KURNIA KURNIA, KURNIA Larasati Gadis Budi Lestari Lathifa Salsabila Nur Achmad Lestari, Poppy Ariyani Sumitha Majid, Muhammad Faishal Abdul Marshanda Tahira Maruf, Windy Kusuma Wardani Maulina, Thalia Rizky Mohammad Riza Sutjipto Muhamad Rafki Nazar Muhammad Rofik Wibowo Muhammad Rofik Wibowo Muthia Ramadhanti Sumarno Nazar, Muhammad Rafki Nelda Alma Ni Putu Desy Cristiana Yanthi Novy Fajriati Pangestu, Sri Hardiyati Permatasari, Shinta Diah Putri Fariska Sugestie Putri, Deyya Ananda Putu Nina Madiawati R. Nurafni Rubiyanti Rafika Misdiyanti Ramadhan, Muhammad Bimandhanu Ratih Hendayani Ratih R. Raihanun Ratna Dewi Agustina Rifqi Aziz Pratama Risa Aulia Rana Rotua, Grace Yohana Roy Budiharjo Rr Sri Saraswati Rr Sri Saraswati Ruri Octari Dinata S, Azzahra Salsabiila Sabrina Regita Dea Putri Safarinda Nurzahara Salsabil, Nabilah Cikalia Sri Rahayu Sumarno , Muthia Ramadhanti Sumarno, Muthia Ramadhanti Tahaanii, Salsabilla Tommy Handoko Triady, Derry Rizky Trihapsari, Siti Nurazizah Vanissa Amalia Zahra Joesah Viliane Puspa Negara Vivi Havivah Willy S. Yuliandhari Willy S. Yuliandhari, Willy S. Yazid, Hanif Zalfa Sheehan Febria Zikro, Alvin