Pengaruh Arus Kas dan Laba Terhadap Financial Distress Pada Perusahaan Consumer Goods Di Masa Pandemi Covid-19

This study aims to analyze the influence of cash flow and profit of financial distress conditions during the covid-19 pandemic by focusing on consumer goods sector companies listed in Indonesia Stock Exchange with the research period in 2020. The data used in this research in secondary data. The population in this study are consumer goods sector companies listed in Indonesia Stock Exchange. The sampling selection method used was purposive sampling and obtained 52 companies with a total of 63 samples. The analytical tool used in this study was the logistic regression analysis. The results of this research showed that cash flow has no influence on financial distress during the covid-19 pandemic and profit has no influence on financial distress during the covid-19 pandemic. Keywords: Cash Flow, Profit, Financial Distress