Faktor-faktor yang mempengaruhi pengungkapan (Disclosure) laporan keuangan (Studi Empiris Pada Perusahaan Manufaktur Yang Terdaftar Di Bursa Efek Indonesia Tahun 2016)

Wijayanti, Dinik (2018) Faktor-faktor yang mempengaruhi pengungkapan (Disclosure) laporan keuangan (Studi Empiris Pada Perusahaan Manufaktur Yang Terdaftar Di Bursa Efek Indonesia Tahun 2016). Other thesis, Wijaya Kusuma University.

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Abstract

ABSTRACT The purpose of this study is to analyze the effect of profitability, leverage, liquidity, firm size and public ownership structure of financial statement disclosure. The manufacturing companies that were sampled amounted to 86 companies in 2016 listed on the Indonesia Stock Exchange. In this study the independent variables are profitability, leverage, liquidity, firm size and public ownership structure. While the dependent variable is the disclosure of financial statements. Data analysis technique used is multiple linear regression analysis by using SPPS program. The result of the research indicates that profitability has an effect on financial statement disclosure, leverage has no effect to disclosure of financial report, liquidity has no effect to financial statement disclosure, firm size has influence to disclosure of financial report, and public ownership structure has no effect to financial statement disclosure. Key words: Profitability, Leverage, Liquidity, Firm Size, The Structure of Public Ownership and Financial Report Disclosure.

Item Type: Thesis (Other)
Uncontrolled Keywords: Key words: Profitability, Leverage, Liquidity, Firm Size, The Structure of Public Ownership and Financial Report Disclosure.
Subjects: H Social Sciences > HJ Public Finance
Depositing User: Agus Junaidi
Date Deposited: 22 Mar 2018 02:44
Last Modified: 22 Mar 2018 02:44
URI: http://erepository.uwks.ac.id/id/eprint/410

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