Faktor-Faktor yang Memengaruhi Financial Distres di Industri Makanan-Minuman BEI

Authors

  • Aang Syahdina Sekolah Tinggi Ilmu Ekonomi Y.A.I Author
  • Audi Nafisa Qanitah Sekolah Tinggi Ilmu Ekonomi Y.A.I Author
  • Danisha Nazwasabilla Suwandi Sekolah Tinggi Ilmu Ekonomi Y.A.I Author
  • Eka Gilang Ramadhan Sekolah Tinggi Ilmu Ekonomi Y.A.I Author
  • Freethy Libra Fhatia Sekolah Tinggi Ilmu Ekonomi Y.A.I Author
  • Sarah Angelica Puan Situmorang Sekolah Tinggi Ilmu Ekonomi Y.A.I Author

DOI:

https://doi.org/10.62335/aksioma.v2i6.1287

Keywords:

Financial Distress, Leverage, Liquidity, Profitability

Abstract

The focus of this research is on the impact of liquidity, profitability, and leverage on financial pressures on food and beverage sector manufacturing companies listed on the IDX during the 2020–2023 period. Using a quantitative approach with multiple regression analysis through the Eviews 13 software, this study took 28 corporate samples from 95 populations using the purposive sampling method. The research period covers the Covid-19 pandemic to the beginning of economic recovery. The variables used include Current Ratio (CR) for liquidity, Return on Assets (ROA) for profitability, and Degree of Financial Leverage (DFL) for leverage. The results show that CR and ROA negatively impact financial pressure, while DFL has a positive impact. All three variables simultaneously have a significant effect on financial pressure.

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Published

2025-06-10

Issue

Vol. 2 No. 6 (2025): AKSIOMA : Jurnal Sains, Ekonomi dan Edukasi

Section

Articles

How to Cite

Syahdina, A., Qanitah, A. N., Suwandi, D. N., Ramadhan, E. G., Fhatia, F. L., & Situmorang, S. A. P. (2025). Faktor-Faktor yang Memengaruhi Financial Distres di Industri Makanan-Minuman BEI. AKSIOMA : Jurnal Sains Ekonomi Dan Edukasi, 2(6), 1094-1120. https://doi.org/10.62335/aksioma.v2i6.1287

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