PENGARUH LITERASI KEUANGAN, VARIASI PRODUK DAN PERTUMBUHAN PERUSAHAAN TERHADAP PRINSIP GOING CONCERN (Survei Pada UMKM Di Kecamatan Palu Barat)

This study aims to determine the effect of financial literacy, product variation, and company growth on going concern. This research is quantitative research conducted by survey method by distributing questionnaires. The sample in this study was taken using a slovin formula where the sample was the owner of the business in the West Palu Sub-district that amounted to 190 respondents, the data analysis technique in this study was multiple linear regression. The results showed that (1) Financial Literacy partially has a positive and significant on going concern principle. (2) Product variation partially has a positive and significant on going concern principle. (3) Company growth partially has a negative and insignificant on going concern principle.