Article Per Year (5 Year)
p-Index From 2021 - 2026
0
P-Index
This Author published in this journals
All Journal Jurnal Akuntansi Trisakti
Wibowo Wibowo
Fakultas Ekonomi dan Bisnis Universitas Trisakti
Economics, Econometrics & Finance

Published : 1 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 1 Documents
Search

 1 
PENGARUH BUSINESS STRATEGY DAN BUSINESS RISK TERHADAP GOING CONCERN PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BEI TAHUN 2010-2014 Sefira Yovalia; Wibowo Wibowo
Jurnal Akuntansi Trisakti Vol. 3 No. 2 (2016): September
Publisher : Lembaga Penerbit Fakultas Ekonomi dan Bisnis Universitas Trisakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (228.549 KB) | DOI: 10.25105/jat.v3i2.4962

Abstract

The purpose of this study was to determine the effect of business strategy and business risk of the company's going concern in manufacturing companies in BEI 2010-2014. Going Concern is defined as the continuity of an entities. Business Strategy is divided into two, cost leadership strategy and differentiation strategy. The research data obtained from the annual financial statements and the company on the Stock Exchange website Indonsia. The samples used were 144 companies manufacturing sector listed on the Stock Exchange in 2010-2014. The sampling technique used was purposive sampling. This study uses logistic regression analysis. The analytical tools used to test the hypothesis is SPSS 22. The results showed that the cost leadership strategy, differentiation strategy and business risk does not affect the going concern. However, cost leadership strategy,differentiation strategy and business risk simultanelously can affect the going concern.
Co-Authors Sefira Yovalia