PENGARUH PROFITABILITAS, ARUS KAS, DAN SALES GROWTH TERHADAP FINANCIAL DISTRESS PADA PERUSAHAAN JASA TRANSPORTASI YANG TERDAFTAR DI BURSA EFEK INDONESIA (BEI) TAHUN 2019-2021

The purpose of this study is to assess the impact of financial ratios of profitability, cash flow, and sales growth on the occurrence of financial distress in transportation sector service companies listed on the Indonesia Stock Exchange (IDX) during the period 2019-2021. This study falls under the category of quantitative research. The data source used is secondary data, which refers to information provided by the organization without the participation of the processor. The data collection method used is purposive sampling, which involves the selection of samples based on predetermined criteria. The research focuses on a transportation sector service company that is listed on the official IDX website, www.idx.co.id. A total of 21 transportation service companies are included in the sample. The results of this research suggest that profitability has a detrimental effect on financial distress, while cash flow has a positive effect on financial distress. In addition, sales growth is shown to have a positive impact on financial distress.