Efriyenty, D. ., and N. M. . Br Purba. “Use of Profit and Cash Flows in Predicting Financial Distress Food and Beverage Companies”. Owner : Riset Dan Jurnal Akuntansi, vol. 6, no. 2, Jan. 2022, pp. 1239-48, doi:10.33395/owner.v6i2.544.