Syntax Literate : Jurnal Ilmiah Indonesia
Jurnal Ilmiah Indonesia

The Influence Of Liquidity, Asset Growth, Activity Ratio, and Leverage On The Company-Going Concern

Dhian Wahyuni (Universitas Telkom Bandung, Indonesia)
Rishma Nadya Nurramadhani (Universitas Telkom Bandung, Indonesia)
Brigita Ayu Puspita Reswari (Universitas Telkom Bandung, Indonesia)
Nabila Azzahra (Universitas Telkom Bandung, Indonesia)
I Putu Arya Budi Mahardika (Universitas Telkom Bandung, Indonesia)



Article Info

Publish Date
20 Mar 2023

Abstract

Profitability is an essential element to be able to maintain the company’s going concern. This study aims to determine the effect of liquidity, asset growth, leverage, and activity ratio on a company’s going concern proxied by Return on Asset (ROA), which is one of the profitability ratios. This study uses secondary data from the company's annual financial statements published by the Indonesia Stock Exchange (IDX). The population in this study is property and real estate companies listed on the IDX from 2017 to 2021. Furthermore, this study used a purposive sampling technique, resulting in 41 companies being used as research samples. Then the hypothesis is tested using Partial Least Square (PLS) analysis. The results of hypothesis testing show that liquidity and leverage have a negative and significant effect on the company's going concern. The ratio of activities has a positive and significant effect on the company's going concern. Meanwhile, asset growth has a positive and insignificant effect on the company's going concern.

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Journal Info

Abbrev

syntax-literate

Publisher

Subject

Humanities Education Environmental Science Law, Crime, Criminology & Criminal Justice

Description

Pandemi Covid-19 ini menyebabkan terjadinya pencurian di berbagai daerah di Indonesia. Banyak pencuri melakukan tindakan mencuri karena kekurangan uang untuk memenuhi kebutuhan hidupnya akibat pandemi Covid-19. Hal tersebut membuat aparat harus memberikan sanksi kepada pencuri. Permasalahan dalam ...