Pengaruh Leverage, Likuiditas, Kepemilikan Publik, dan Ukuran Kantor Akuntan Publik terhadap Pengungkapan Sukarela pada Perusahaan Infrastruktur yang Terdaftar di BEI
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Institusion
Sekolah Tinggi Ilmu Ekonomi Perbanas Surabaya
Author
Mauluddia, Alvinia Putri
Subject
657.042 - FINANCIAL ACCOUNTING
Datestamp
2023-05-15 02:49:50
Abstract :
Annual financial reports on companies going public are a source of information for stakeholders such as investors, creditors, and other interested parties in this matter. To be able to meet the needs of stakeholders, companies must make voluntary disclosure of their financial reports in a transparent and complete manner to support optimal decisions. . Voluntary disclosure is disclosure made by the company voluntarily beyond the disclosure required by applicable regulations. This study aims to determine the effect of any factors that may influence voluntary disclosure in the company's annual report. The subjects in this study were infrastructure companies listed on the Indonesia Stock Exchange (IDX) during 2017-2019. The number of data samples used in this study were 104 company data. The data used is secondary data obtained from the company's website and idx (www.idx.co.id). The data analysis technique used is multiple linear regression analysis with SPSS version 24 software. The results of this study indicate that leverage and liquidity have an effect on voluntary disclosure. Meanwhile, public ownership and the size of a public accounting firm have no effect on voluntary disclosure.
Annual financial reports on companies going public are a source of information for stakeholders such as investors, creditors, and other interested parties in this matter. To be able to meet the needs of stakeholders, companies must make voluntary disclosure of their financial reports in a transparent and complete manner to support optimal decisions. . Voluntary disclosure is disclosure made by the company voluntarily beyond the disclosure required by applicable regulations. This study aims to determine the effect of any factors that may influence voluntary disclosure in the company's annual report. The subjects in this study were infrastructure companies listed on the Indonesia Stock Exchange (IDX) during 2017-2019. The number of data samples used in this study were 104 company data. The data used is secondary data obtained from the company's website and idx (www.idx.co.id). The data analysis technique used is multiple linear regression analysis with SPSS version 24 software. The results of this study indicate that leverage and liquidity have an effect on voluntary disclosure. Meanwhile, public ownership and the size of a public accounting firm have no effect on voluntary disclosure.
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