FAKTOR – FAKTOR YANG MEMENGARUHI FINANCIAL DISTRESS PERUSAHAAN SEKTOR INFRASTRUKTUR

Dias Nastiti  Ramadhanti; Diana Dwi  Astuti; Nurshadrina Kartika  Sari

doi:10.31967/riemba.v1i1.918

Dias Nastiti Ramadhanti Institut Teknologi dan Sains Mandala
Diana Dwi Astuti Institut Teknologi dan Sains Mandala
Nurshadrina Kartika Sari Institut Teknologi dan Sains Mandala

DOI: https://doi.org/10.31967/riemba.v1i1.918

Keywords: Profitability, Capital Structure, Cash Flow, Gender Diversity, Activity Ratio, Financial Distress

Abstract

This study aims to determine the effect of profitability, capital structure, cash flow, gender diversity, and activity ratio on financial distress. The population in this study uses infrastructure sector companies listed on the Indonesia Stock Exchange for the period 2017-2022. This study uses a sampling techniques that is purposive sampling in order to obtain a sample of 19 companies. The data analys method uses multiple linear regression with the help of IBM SPSS Statistics 25. The result of this study indicate that capital structure, cash flow, and activity ratio partially affect on financial distress. Profitability and gender diversity partially have no affect on financial distress. Profitability, capital structure, cash flow, gender diversity, and activity ratios simultaneous affect on financial distress.