ABSTRACT
This study aims to determine the effect of Solvency, Operating Cash Flow, Board of Directors Size and Audit Quality on the prediction of financial distress in food and beverage subsector companies listed on the Indonesia Stock Exchange in the 2014-2018 period. The dependent variable of this study is financial distress. The independent variables in this study are Solvency, Operating Cash Flow, Board of Directors Size and Audit Quality. The population used in this study were all food and beverage subsector companies listed on the Indonesia Stock Exchange for 5 years. This study used a purposive sampling sample selection technique and obtained 16 companies with 80 samples. The data analysis technique in this research is quantitative analysis using descriptive statistics and logistic regression analysis methods. Based on research that has been done, Solvency, Operating Cash Flow, Board of Directors Size and Audit Quality affect financial distress.
