<![CDATA[This study aims to analyze the effect of profitability and liquidity on financial distress in textile and garment sector companies listed on the Indonesia Stock Exchange (IDX) during the 2020-2024 period. Profitability is measured using Return on Assets (ROA), while liquidity is measured using the Current Ratio (CR). Financial distress is measured using the Altman Z-Score model. This research employs a quantitative approach with secondary data obtained from the companies’ annual financial statements. The sample was determined using a purposive sampling technique, resulting in a number of companies that met the predetermined criteria. The results of the study show that, partially, both profitability and liquidity have a significant effect on financial distress. Furthermore, simultaneously, these two variables also have a significant influence on financial distress. These findings highlight that a company’s ability to generate profits and maintain liquidity ]]>
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