Jurnal Paradigma Akuntansi
Vol. 8 No. 2 (2026): April 2026

PENGARUH LIKUIDITAS, LEVERAGE, DAN ARUS KAS TERHADAP FINANCIAL DISTRESS

Jennifen Wijaya (Unknown)
Rousilita Suhendah (Unknown)

Article Info

Publish Date
24 Apr 2026

Abstract

The goal of this study is to collect empirical information regarding the effect of liquidity, leverage, and cash flow on financial distress. This study used consumer cyclicals sector companies listed on the IDX in 2019-2021. Samples were selected by purposive sampling method and the data used were 133 data. The obtained data was processed with the E-Views 12 application. According to the study, liquidity has a significant positive effect on financial distress, leverage has a significant negative effect on financial distress, while cash flow has a significant positive effect on financial distress. The study implies that liquidity, leverage, and cash flow influence the decisions of company management, investors, and creditors.

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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 ...