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Going Concern & Liquidity Perspective in Indonesia Manufacture Industry

Ratnawati, Tri and Hidayat, Widi and Rahmiyati, Nekky (2020) Going Concern & Liquidity Perspective in Indonesia Manufacture Industry. In: The 2nd International Conference on Business and Banking Innovations (ICOBBI) 2020, 14 - 15 Agustus 2020, STIE Perbanas Surabaya.

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Abstract

Research objectives, Test whether the investment decision, size, risk management, profitability and cash flow can be different variables in the current ratio test and test whether the investment decision, size, risk management, profitability and cash flow can be different variables in the quick ratio test. Research methods, The research design uses quantitative descriptive with a sample of 25 manufacturing companies on the Indonesia Stock Exchange, for 4 consecutive years so that the number of units of analysis is 100 with the time series cross-sectional method (pulling data). The analysis technique uses discriminant statistics that are processed with SPSS. Distinguishing variables are investment decisions, size, risk management, profitability and cash flow. The result From the Current ratio test, cash flow has a value of Wilks' Lambda of 0.299, close to 0, which means that there tends to be differences in groups, for the significance of 0,000 <0.05, which means there are differences in groups that make a difference in decision making (Y). Whereas for Quick ratio testing, cash flow has a Wilks value, Lambda is 0.231 and size has a value of Wilks' Lambda 0.505, of the five variables, these two variables are close to 0 which means the current ratio test results, there are differences in groups, for the significance of cash flow and size tends to be differences in groups, can be seen from the significance of 0.000 <0.05, which can also make a difference in liquidity decision making (Y). Implication of the findings if corporation expectation going concern must be managed liquidity (Current and Quick Ratio) and size & cash flow determine going concern.

Item Type: Conference or Workshop Item (Paper)
Subjects: 600 - TECHNOLOGY > 658 - GENERAL MANAGEMENT > 658.15 - FINANCIAL MANAGEMENT
Divisions: ICOBBI (International Conference of Business and Banking Innovations)
Depositing User: Perpustakaan Universitas Hayam Wuruk Perbanas Surabaya
Date Deposited: 11 Oct 2020 21:58
Last Modified: 20 Oct 2020 04:43
URI: http://eprints.perbanas.ac.id/id/eprint/5801

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