Open AccessThe Effect Of Financial Distress And Disclosure On Going Concern Opinion Of The Banking Company Listing In Indonesian Stock Exchange
Author(s) -
M Jamaluddin
Publication year - 2018
Publication title -
international journal of scientific research and management
Language(s) - English
Resource type - Journals
ISSN - 2321-3418
DOI - 10.18535/ijsrm/v6i1.em10
Subject(s) - stock exchange , indonesian , listing (finance) , business , financial distress , accounting , stock (firearms) , population , sample (material) , logistic regression , going concern , financial system , finance , auditor's report , audit , demography , chromatography , medicine , engineering , mechanical engineering , linguistics , philosophy , chemistry , sociology
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.