Kualitas dan Kuantitas Forward Looking Disclosure Berdasarkan Prediksi Kebangkrutan Perusahaan

  • Vitalia Thesa Pramaishella Universitas Kristen Satya Wacana
  • Ari Budi Kristanto Universitas Kristen Satya Wacana
Keywords: Kualitas Pengungkapan, Kuantitas Pengungkapan, Financial Distress, Forward Looking

Abstract

This study attempts to see if there were differences in the quality of the forward looking disclosure predicted the company was bankrupty and not predicted bankrupt companies. It is also to know whether there were differences in quality the disclosure of forward looking disclosure between companies that predicted went bankrupt and companies that do not predicted bankrupt in listed company in the Indonesia Stock Exchange in 2017 financial report. The result showed that there are differences quantity forward looking disclosure between companies that do not predicted bankrupt. Next the result of the second study not indicating the defference of quality forward looking disclosire between the company which is predicted bankrupt and companies that predicted not bankrupt.

Author Biographies

Vitalia Thesa Pramaishella, Universitas Kristen Satya Wacana

Akuntansi

Ari Budi Kristanto, Universitas Kristen Satya Wacana

Akuntansi

Published
2019-06-13
How to Cite
Pramaishella, V. T., & Kristanto, A. B. (2019). Kualitas dan Kuantitas Forward Looking Disclosure Berdasarkan Prediksi Kebangkrutan Perusahaan. Jurnal Bingkai Ekonomi (JBE), 4(2), 46-54. Retrieved from https://itbsemarang.ac.id/sijies/index.php/jbe33/article/view/10