English (United Kingdom)

https://curated-unify.zendy.io/wp-json/zendy-region/v1/featured_content/oa?rat=en

https://curated-unify.zendy.io/wp-json/zendy-region/v1/highlighted_journal/

Global: Zendy Plus annual

Presents the access of premium content as premium feature

Premium Content

Presents the keyphrase highlighting as premium feature

Keyphrase Highlighting

Presents the summarisation as premium feature

Summarisation

Insights

Presents the pdf analysis as premium feature

PDF Analysis

Presents the zaia usage as premium feature

ZAIA

Global: Zendy Plus monthly

Global: Zendy Tools annual

Global: Zendy Tools monthly

Global: Zendy Free Plan

During the COVID-19 pandemic, various corporate sectors in Indonesia were affected by the pandemic, including manufacturing companies. Where during the pandemic many companies are threatened with their business continuity. This observation plan is to understand the influence of managerial ownership, financial distress and leverage on going concern companies with profitability as a moderating variable. In this study going concern was measured by determining the Scott R formula. The research methodology for testing and data analysis was using MRA (Moderating Regression Analysis). The population in this observation is the manufacturing industry listed on the Indonesia Stock Exchange (IDX) in 2020. The sample collection was carried out using the purposive sampling method with a total sample of 179 companies in 2020. The results of this observation prove that financial distress has a negative effect on going concern and leverage. Positive impact on going concern. Meanwhile, managerial ownership has no impact on going concern. Authorized profitability with return on assets is able to strengthen the influence of financial distress and leverage on going concern. Observational findings in this observation normative accounting theory elevate plans, skills and then determine how to meet the recognized goals. Normative accounting theory includes decisions about what to do to fulfill the desires that have been mentioned. The implication of this research is that the implementation of Pecking order theory explains that industries that get high profits will use relatively small liabilities because the industry will tend to set money in it. The normative theory here tries to explain the explanations that are usually conveyed to the users of the accounting explanations that will be presented.

Determinants of Company Going Concern: Empirical Evidence in the Times of Covid-19 in Developing Capital Markets