Abstract:
The research examined the influence of demand uncertainty and manufacturing uncertainty towards going concern of a company. The sample was chosen among the retail industry in Indonesia. The study adopted survey research design. The research was designed using the 5-point Likert scales ranging from strongly disagree to strongly agree. Data analysis was processed by Lisrel based on structural equation modeling (SEM). It was found out that there are significant relationships between demand uncertainty and manufacturing uncertainty towards going concern. The findings of the research provide the practicing management and researcher a better understanding of the factors influence going concern.