Open AccessAnalisis Pengaruh Laba dan Arus Kas terhadap Financial Distress pada Perusahaan Transportasi yang Terdaftar di Bursa Efek Indonesia Tahun 2012-2016
Author(s) -
Cesty Calestia,
Muhammad Roni Indarto
Publication year - 2020
Publication title -
telaah bisnis/telaah bisnis
Language(s) - English
Resource type - Journals
eISSN - 2541-6790
pISSN - 1411-6375
DOI - 10.35917/tb.v19i1.162
Subject(s) - stock exchange , financial distress , cash flow , business , earnings , sample (material) , financial system , finance , accounting , physics , thermodynamics
This study aims to investigate the effect of Earnings Before Interest and Tax (EBIT) and cash flow on financial distress in transport companies listed on the Indonesia Stock Exchange in 2012 to 2016. Transportation in Indonesia began to show significant development after the attention given by the government through 13 logistical policies in 2015. The sample used in this study was 14 companies with 210 research objects. The results found evidence that EBIT and Cash Flow significantly influence financial distress.