Faktor yang mempengaruhi financial distress pada perusahaan manufaktur di Indonesia
R Riset ini memiliki tujuan meneliti pengaruh arus kas operasi, hutang, ukuranperusahaan, laba ditahan, jumlah direktur, komite audit pada financial distress.Riset mengambil sampel 114 perusahaan manufaktur terdaftar di Bursa EfekIndonesia tahun 2018-2022, pengolahan menggunakan E-views 10. Riset inimenambahkan jumlah direktur dan komite audit sebgai bagian dari corporategovernance. Hasil riset menunjukkan arus kas operasi, ukuran perusahaan, labaditahan, jumlah direktur memiliki pengaruh negatif terhadap financial distresssedangkan hutang dan komite audit memiliki pengaruh positif terhadap financialdistress. Manajemen perlu memperhatikan jumlah arus kas, meminimalisasihutang, memperbesar ukuran perusahaan juga laba ditahan, mengatur jumlahdirektur dan jumlah komite audit sesuai kebutuhan perusahaan
T This study aimed to examine the relationship between operation cash flow,leverage, size of company, retained earnings, director size, audit committee onfinancial distress. This study using 114 manufacture companies listed on Indonesianstock market from year 2018 until 2022, using E-views 10. The research addeddirector size and audit committee as part of corporate governance. The resultshowed that operation cash flow, size of company, retained earnings, director sizehad negative relationships with financial distress. However, leverage and auditcommittee had positive relationships. Management needs to manage operating cashflow, minimize leverage, manage size of the company and retained earnings alsomanage the size of director and audit committee according the size of the company.