Analisis Pengaruh Ukuran Perusahaan, Profitabilitas, Leverage, Kepemilikan Publik Dan Likuiditas Terhadap Luas Voluntary Disclosure Pada Laporan Tahunan Perusahaan Manufaktur Yang Terdaftar Di BEI
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Institusion
Sekolah Tinggi Ilmu Ekonomi Bank Bpd Jawa Tengah
Author
Khoironi, Cahaya
Subject
H Social Sciences (General)
Datestamp
2024-02-07 02:05:14
Abstract :
The financial statements are an important medium of information to parties outside the management to assess the performance and economic conditions of a company. Information obtained from a company's financial statements depends on the level of disclosure. The more extensive disclosures on the serve, the more information obtained. This study aims to determine whether there is the influence of company characteristics (company size, profitability, leverage, public ownership and liquidity) of the area of voluntary disclosure in annual reports of manufacturing companies listed on the Stock Exchange in 2008 until 2010. Population used in this study was all anufacturing companies listed on the Indonesia Stock Exchange (BEI) in 2008-2010. Using purposive sampling method, obtained a sample of 39 firms for each year. The analytical method used is multiple regression analysis. The results showed that firm size, leverage, public ownership and liquidity effect on voluntary disclosure, while no effect on the profitability of voluntary disclosure.
The financial statements are an important medium of information to parties outside the management to assess the performance and economic conditions of a company. Information obtained from a company's financial statements depends on the level of disclosure. The more extensive disclosures on the serve, the more information obtained. This study aims to determine whether there is the influence of company characteristics (company size, profitability, leverage, public ownership and liquidity) of the area of voluntary disclosure in annual reports of manufacturing companies listed on the Stock Exchange in 2008 until 2010. Population used in this study was all anufacturing companies listed on the Indonesia Stock Exchange (BEI) in 2008-2010. Using purposive sampling method, obtained a sample of 39 firms for each year. The analytical method used is multiple regression analysis. The results showed that firm size, leverage, public ownership and liquidity effect on voluntary disclosure, while no effect on the profitability of voluntary disclosure.
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