The Effect Of Financial Distress And Disclosure On Going Concern Opinion Of The Banking Company Listing In Indonesian Stock Exchange
Vol. 6 No. 01 (2018)
Economics and Management
January 2, 2018
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This study aims to determine the effect of financial distress and disclosure to the going concern of banking companies listing on Indonesia Stock Exchange. Population of this research is all banking companies listed in Indonesian Stock Exchange. Sample in this research is 6 banking companies. The analysis method is logistic regression. The result of the research shows that financial distress has a negative effect on going-concern opinion, while disclosure negatively affect of going concern opinion on banking company listing in Indonesian Stock Exchange.
The Effect Of Financial Distress And Disclosure On Going Concern Opinion Of The Banking Company Listing In Indonesian Stock Exchange. (2018). International Journal of Scientific Research and Management (IJSRM), 6(01), EM-2018. https://doi.org/10.18535/ijsrm/v6i1.em10
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as a Moderating Variable. Journal of Economics and Business No. 1 (February): 17-
25
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14. Ramadhani, Ayu Suci and Niki Lukviarman. (2004). Comparison of Bankruptcy Prediction Analysis Using the First Altman Model, Altman Revision, and Altman Modifications With Company Size and Age As Explanatory Variables (Study on Manufacturing Companies Listed on BEI Business Journal of Figures Vol.13 No. 1. April Hal: 15-28.
15. Retno Windrati S. (2015). Influence of Financial Condition, Audit Delay and Audit Client Tenure on Acceptance of Audit Going Concern Opinion. STIE Perbanas,
16. Rudyawan, Arry P. and I Dewa Nyoman Badera. 2008. "Going Concern Audit Opinion: Review of Predictions Model of Bankruptcy, Corporate Growth, Leverage, and Auditor Reputation.
17. Santosa, Arga Fajar and Linda Kusumaning Wedari. 2007. "Analysis of Factors Affecting the Acceptance of Audit Opinion Going Concern". Journal of JAAI Volume II No. 2. Hal 141- 158. Semarang: UNIKA Soegijapranata.
18. Setyarno, Indira and Faisal. (2006). Influence of Audit Quality, Company's Financial Condition, Audit Opinion of the previous Year, Corporate Growth Against Audit Going Concern Opinion. National Symposium on Accounting 9 Padang.
19. Soewiyanto, Maria A (2012) Aspects In Giving Opinion Audit Going Concern, Journal Scientific Student Accounting Vol. 1 No. March 2
20. Tucker, Robert R., Ella Mae Matsumura, and K. R. Subramanyam. (2003). Going Concern Judgments: An Experimental Test of The Self-fulfilling Prophecy and Forecast Accuracy. http://www.ssrn.com
21. Yaqin, M & Sari, M. (2015). The Influence of Financial and Non-Financial Factors on Going Concern Audit Opinion. E-Journal of Accounting Udayana University. Vol. 11, No. 2, ISSN: 2302-8556.
2. Arga Fajar Santosa and Linda Kusumaning Wedari. 2007. Analysis of Factors Affecting the Acceptance of Audit Going Concern Opinion. JAAI, Volume 11 No.2, December 2007. pp. 141-158.
3. Ardiani, et al. (2012). Effect of Tenure Audit, Disclosure, Cap Size, Debt Default, Opinion Shopping, and Financial Condition Against Audit Opinion Opinion Going Concern on Real Estate Companies and Property at Indonesia Stock Exchange. Journal of Economics. Vol. 20, No. 4.
4. Chen, K. C. W., and B. K. Church. (1996). Going Concern Opinion and the Market's Reaction to Bankruptcy Fillings. The Accounting Review: 117-128
5. Fanny, Margaretta and Saputra, S. (2005). Audit Opinion Going Concern: Study Based on Prediction Model of Bankruptcy, Corporate Growth, and Public Accountant Reputation. National Symposium on Accounting VIII. 966-978.
6. Haron, et.al. (2009). Factors Influencing Auditor's Going Concern Opinion. Asian Academic of Management Journal. Vol. 14, No. 1.
7. Januarti, Indira. (2009). Effect Analysis of Company Factor, Auditor Quality, Company Ownership of Audit Opinion Opinion Going Concern (Manufacturing Company Listed on Indonesia Stock Exchange). Presented at the National Symposium on Accounting XII. Palembang: November 4-6.
8. Junaidi and Jogiyanto Hartono. 2010. Non-Financial Factors on Going Concern Opinion. National Symposium on Accounting XIII.
9. Kurniati W. (2012), Bankruptcy Prediction, Growth and Reputation of Public Accounting Firm Against Audit Opinion Going Concern, Accounting Analysis Journal AAJ 1 (1) 2012, State University of Semarang
10. Mutchler, J.F. (1985). A Multivariate Analysis of The Auditor's Going Concern Opinion Decision. Auditing: A Journal of Accounting Research. Vol. 23, No. 2, Autumn.
11. O‘Reilly, D., M. (2010). Do Investors Percieve The Going Concern Opinion As Useful For Pricing Stocks?. Managerial Auditing Journal. Vol. 25, No. 1.
12. Petronila, T. Anastasia, and Mukhlasin. 2003. Influence of Company Profitability
on Timeliness of Reporting of Financial Statements with Audit Opinion
as a Moderating Variable. Journal of Economics and Business No. 1 (February): 17-
25
13. Rahayuningsih, A (2014), Influence of Financial Condition, Auditor Reputation, Disclosure, and Audit Opinion of the previous Year On the disclosure of Going Concern Audit Opinion. Journal of Accounting and Auditing Vol. 11 No. 1 November 2014: P 25-37
14. Ramadhani, Ayu Suci and Niki Lukviarman. (2004). Comparison of Bankruptcy Prediction Analysis Using the First Altman Model, Altman Revision, and Altman Modifications With Company Size and Age As Explanatory Variables (Study on Manufacturing Companies Listed on BEI Business Journal of Figures Vol.13 No. 1. April Hal: 15-28.
15. Retno Windrati S. (2015). Influence of Financial Condition, Audit Delay and Audit Client Tenure on Acceptance of Audit Going Concern Opinion. STIE Perbanas,
16. Rudyawan, Arry P. and I Dewa Nyoman Badera. 2008. "Going Concern Audit Opinion: Review of Predictions Model of Bankruptcy, Corporate Growth, Leverage, and Auditor Reputation.
17. Santosa, Arga Fajar and Linda Kusumaning Wedari. 2007. "Analysis of Factors Affecting the Acceptance of Audit Opinion Going Concern". Journal of JAAI Volume II No. 2. Hal 141- 158. Semarang: UNIKA Soegijapranata.
18. Setyarno, Indira and Faisal. (2006). Influence of Audit Quality, Company's Financial Condition, Audit Opinion of the previous Year, Corporate Growth Against Audit Going Concern Opinion. National Symposium on Accounting 9 Padang.
19. Soewiyanto, Maria A (2012) Aspects In Giving Opinion Audit Going Concern, Journal Scientific Student Accounting Vol. 1 No. March 2
20. Tucker, Robert R., Ella Mae Matsumura, and K. R. Subramanyam. (2003). Going Concern Judgments: An Experimental Test of The Self-fulfilling Prophecy and Forecast Accuracy. http://www.ssrn.com
21. Yaqin, M & Sari, M. (2015). The Influence of Financial and Non-Financial Factors on Going Concern Audit Opinion. E-Journal of Accounting Udayana University. Vol. 11, No. 2, ISSN: 2302-8556.
