Description:
Abstract. This study aims to determine the effect of Cash Flow Pattern, Debt to Total Assets Ratio and Institutional Ownership on Financial Distress. This research uses descriptive method with survey techniques in food and beverage sub-sector manufacturing companies listed on the Indonesia Stock Exchange period 2016-2018 with secondary data analysis using quantitative method. The analysis used is multiple linear regression using the SPSS 25.0 program. The results of this study indicate the F test that the variable Cash Flow Pattern, Debt to Total Assets Ratio and Institutional Ownership have a joint effect on Financial Distress. While for the T test the Cash Flow Pattern variable and the Debt to Total Assets Ratio have a positive and significat effect on Financial Distress. Whereas Institutional Ownership vasriable has a negative effect on Financial Distress.Keywords: Cash Flow Pattern, Debt to Total Assets Ratio, Institutional Ownership, Financial Distress.Abstrak. Penelitian ini bertujuan untuk mengetahui pengaruh Cash Flow Pattern, Debt To Total Assets Ratio dan Institutional Ownership terhadap Financial Distress. Penelitian ini menggunakan metode deskriptif dengan teknik survey pada perusahaan manufaktur subsektor makanan dan minuman yang terdaftar di Bursa Efek Indonesia periode 2016-2018 dengan analisis data sekunder menggunakan metode kuantitatif. Analisis yang digunakan adalah regresi linier berganda dengan menggunakan program SPSS 25.0. Hasil penelitian ini menunjukan uji F bahwa variabel Cash Flow Pattern, Debt To Total Assets Ratio dan Institutional Ownership memiliki pengaruh secara bersama-sama terhadap Financial Distress. Sedangkan untuk uji T variabel Cash Flow Pattern dan Debt To Total Assets Ratio Berpengaruh positif dan signifikan terhadap Financial Distress. Sedangkan variabel Institutional Ownership berpengaruh negatif terhadap Financial Distress.Kata kunci: Cash Flow Pattern, Debt to Total Assets Ratio, Institutional Ownership, Financial Distress.