The Effect of Liquidity and Leverage on Financial Distress (Study on IDX Food and Beverage Sub-Sector Manufacturing Companies for the 2015 - 2020 Period)

Aim: This study was conducted to determine and examine the effect of Liquidity and Leverage variables on Financial Distress in Manufacturing Companies in the Food and Beverage Sub-Sector Listed on the Indonesia Stock Exchange for the 2015-2016 period). Research methods: This study uses secondary data and uses quantitative methods. There were 17 food and beverage sub-sector companies studied with a total sample of 102 financial statements for 6 years starting from 2015 to 2020. The analysis used was multiple linear regression analysis. The data were processed using the SPSS 26 application with a significance level of 0.05 for hypothesis testing. Research result: Liquidity and Leverage affect Financial Distress.