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Analisis Pengaruh Arus Kas dan Laba Bersih dalam Memprediksi Kondisi Financial Distress (Studi pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Tahun 2014-2018) (CD + Cetak)
This study aims to analyze whether cash flow and net income can predict financial distress incompanies manufacturinglisted on the Indonesia Stock Exchange for the period 2014-2018.
The population in this study are all manufacturing companies listed on the Indonesia Stock Exchange for the 2014-2018 period. The sample was selected based on the purposive sampling method in order to obtain a sample of 15 companies. The analysis technique used is logistic regression using cash flow ratios and return on assets, which are processed using the SPSS version 25 application.
The results of this study indicate that cash flow and profitability have no effect in predicting financial distress.
Keywords: Cash Flow, Profitability, and Financial Distress.
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