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Abstract

The purpose of this study is to 1) To determine the effect of profitability on financial distress, 2) To determine the effect of leverage on financial distress; 3) To determine the effect of liquidity on financial distress; 4) To determine the effect of independent commissioners on financial distress; 5) To determine the effect of institutional ownership on financial distress; 6). To determine the effect of the audit committee on financial distress. The subjects of this research are non-cyclical consumer companies in the processed food sub-sector on the Indonesia Stock Exchange in 2018-2020, totaling 19 companies. The data collection method used in this research is the documentation method. The data analysis method of this research is descriptive statistics, and inferential statistics.

Keywords

Profitability Leverage Liquidity Independent Commissioner Institutional Ownership Audit Committe Financial Distress

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