Efriyenty, Dian, and Neni Marlina Br Purba. “Use of Profit and Cash Flows in Predicting Financial Distress Food and Beverage Companies”. Owner : Riset dan Jurnal Akuntansi 6, no. 2 (January 1, 2022): 1239-1248. Accessed August 7, 2026. https://owner.polgan.ac.id/index.php/owner/article/view/544.