Jurnal Paradigma Akuntansi
Vol. 7 No. 3 (2025): Juli 2025

PENGARUH PROFITABILITAS, LEVERAGE, LIKUIDITAS TERHADAP FINANCIAL DISTRESS PADA PERUSAHAAN MAKANAN DAN MINUMAN

Theopratama, Samuel Ekawira (Unknown)
Bangun, Nurnainun (Unknown)

Article Info

Publish Date
17 Jul 2025

Abstract

The purpose of this study was to determine the effect of profitability, leverage, and liquidity on financial distress in food and beverage sector companies listed on the Indonesia Stock Exchange (IDX) in 2020-2022. This study used 93 company data and used purposive sampling method. The results showed that profitability and liquidity have a positive effect on financial distress, while leverage has a negative and insignificant effect on financial distress.

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Journal Info
Jurnal Paradigma Akuntansi
Website

Abbrev

jpa

Publisher

Universitas Tarumanagara

Subject

Economics, Econometrics & Finance Social Sciences

Description

Jurnal Paradigma Akuntansi merupakan jurnal yang mempublikasi artikel-artikel yang dibuat oleh Mahasiswa/i Jurusan Akuntansi Fakultas Ekonomi dan Bisnis, Universitas Tarumanagara. Jurnal ini mempublikasikan artikel-artikel di lingkup bidang akuntansi dasar, perpajakan, auditing, akuntansi keuangan ...