Jurnal Paradigma Akuntansi
Vol. 8 No. 1 (2026): Januari 2026

PENGARUH LIKUIDITAS, LEVERAGE, DAN PROFITABILITAS TERHADAP FINANCIAL DISTRESS PADA PERUSAHAAN MANUFAKTUR

Frederica Elysia Wana (Unknown)
Tony Sudirgo (Unknown)



Article Info

Publish Date
03 Jun 2026

Abstract

The research has a purpose to know and anatomize the effect of liquidity, leverage, and profitability on Financial Distress of companies in the Sector of Consumer Non-Cyclicals listed on Indonesia Stock Exchange in 2019 – 2021. The research uses quantitative methods and purposive sampling techniques with a sample of 73 Consumer Non-Cyclicals companies. The processed data is a secondary data from financial reports obtained from the Indonesia Stock Exchange website and company official site. Data processing uses the IBM SPSS Statistics 26 application. The results shows that liquidity, leverage, and profitability has a positive and significant effect on Financial Distress. The implication of conducting this research is that companies need to know the factors that can influence Financial Distress to prevent bankruptcy risk.

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Journal Info

Abbrev

jpa

Publisher

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 ...