Analisis Laba dan Arus Kas Dalam Memprediksi Financial Distress (Studi Kasus Pada Perusahaan Perbankan Yang Terdaftar di BEI Periode 2016-2018)

Dian Lestari (University Muslim Nusantara Al Washliyah, Medan)
Debbi Chyntia Ovami (University Muslim Nusantara Al Washliyah)
Reza Hanafi Lubis (University Muslim Nusantara Al Washliyah, Medan)

Journal of Trends Economics and Accounting Research
Vol 2 No 3 (2022): March 2022

This research aimed to determine the ability of profit and cash flow in predicting the financial distress at the BEI-registered banking company. This type of research was a qualitative descriptive, the technique of data collection was by observation, the data used was the financial statements for 3 years starting from 2016 until the year 2018. The variables used in this study were income, cash flows and financial distress. The results showed that a better profit variable was used in predicting the financial distress in the upcoming 1 year compared to the cash flow variable