Analisis Faktor-Faktor yang Mempengaruhi Luas Pengungkapan Sukarela Laporan Tahunan

Pratiwi, Defi Virda Vanda and , Dr. Triyono, S.E., M.Si (2019) Analisis Faktor-Faktor yang Mempengaruhi Luas Pengungkapan Sukarela Laporan Tahunan. Skripsi thesis, Universitas Muhammadiyah Surakarta.

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Abstract

The research is meant to find out whether firm listing age, firm size, likuidity, profitability, leverage and public ownership have influence to the voluntary disclosure of annual report on manufacturing companies which are listed in Indonesia Stock Exchange. The samples are 186 companies which have been selected from manufacturing companies which are listed in Indonesia Stock Exchange during 2014-2016 periods by using purposive sampling method. The data of manufacturing companies financial statement is obtained from Indonesia Stock Exchange official website www.idx.co.id. The multiple linear regression analysis method is used as analysis technique in this research. The result of this research indicated that this research regression model has fulfilled the overall classic assumption test which means that this regression model is free from any heteroscedaticity, multicollinearity, and autocorrelation symptoms,and the generated data has been distributed normally. The multiple linear regressions analysis shows that firm listing age, firm size, leverage and public ownership has significant influence to the voluntary disclosure of annual repport. Likuidity and profitability has no significant influence to the voluntary disclosure of annual repport.

Item Type:	Karya ilmiah (Skripsi)
Uncontrolled Keywords:	voluntary disclosure, firm listing age, firm size, liquidity, profitability, leverage and public ownership.
Subjects:	H Social Sciences > HG Finance
Divisions:	Fakultas Ekonomi dan Bisnis > Akuntansi
Depositing User:	DEFI VIRDA VANDA PRATIWI
Date Deposited:	18 May 2019 04:50
Last Modified:	18 May 2019 04:50
URI:	http://eprints.ums.ac.id/id/eprint/73611

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