Pengaruh Operating Capacity, Sales Growth, dan Arus Kas Operasi Terhadap Financial Distress

This study aims to examine the effect of Operating Capacity, Sales Growth, and Cash Flow on Financial Distress in Service Companies Infrastructure, Utilities, Transportation sectors listed IDX period 2018-2020. The technique used this is purposive sampling which produced 40 samples companies a 3 years. analytical method multiple linier regression. result indicate that Capacity affect Distress, Growth has no Distress. Implications for manager can realize facing financial distress like operating capacity, sales growth cash flow focus maintain generating enough drive capacity needs business. There also clear implication managers firms as paying most one attention aspect performance appears increase flows managing according company’s capabilities. Investors creditors need consider fundamental aspects such ratios providing better understanding firmas growth, prediction distress. Keywords: distress, flow,