KnE Social Sciences

ISSN: 2518-668X

The latest conference proceedings on humanities, arts and social sciences.

Going Concern Different Variables of Indonesia Manufacturing Companies

Published date: May 26 2023

Journal Title: KnE Social Sciences

Issue title: International Conference on Advance & Scientific Innovation (ICASI)

Pages: 1007–1014

DOI: 10.18502/kss.v8i9.13413

Authors:

Tuk Yulianto - 1272000045@surel.untagsby.ac.id

Tri Ratnawati

Ulfi Pristiana

Abstract:

This was a quantitative descriptive study with a sample of 25 manufacturing companies on the Indonesia Stock Exchange, for 4 consecutive years so the number of units of analysis is 100 with the time series cross-sectional method (pulling data). The analysis technique used was discriminant statistics that were processed with SPSS. The distinguishing variables were investment decisions, size, risk management, profitability and cash flow. The profitability variable had a value of Wilks ’Lambda of 0.013 and a significance of 0.000 which meant that the profitability variables tend to have differences in groups because they have a value of Wilks’ Lambda approaching 0 and hypothesis decisions had differences in groups because Significance is below 0.05, causing the hypothesis to be rejected.

Keywords: kwd

References:

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