Syntax Literate: Jurnal Ilmiah Indonesia
Jurnal Ilmiah Indonesia

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

Wahyuni, Dhian (Unknown)
Nurramadhani, Rishma Nadya (Unknown)
Puspita Reswari, Brigita Ayu (Unknown)
Azzahra, Nabila (Unknown)
Budi Mahardika, I Putu Arya (Unknown)



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 Social Sciences Other

Description

Syntax Literate: Jurnal Ilmiah Indonesia is a peer-reviewed scientific journal that publishes original research and critical studies in various fields of science, including education, social sciences, humanities, economics, and engineering. The journal aims to provide a platform for researchers, ...