Daftar Isi:
  • Financial distress is a condition, in which financial companies are in an unhealthy state, but not facing the bankruptcy. Therefore, it is important for companies to identify financial distress beforehand as an evaluation and early warning. This study aims to examine the effect cash flow of operation, operating capacity and liquidity on the financial distress. In this study, the population used is the manufacturing companies listed on the Indonesia Stock Exchange in 2015-2017. The analysis technique used in this study is the Logistic Regression Analysis technique. The results of this study indicate that the cash flow of operation have no effect on the fnancial distress. While the variables of operating capacity and liquidity has a significant effect on the financial distress. Keyword: cash flow of operation, operating capacity, liquidity, financial distress