Pengaruh Ukuran Kap, Ukuran Perusahaan, Profitabilitas, Leverage, Dan Likuiditas Terhadap Luas Pengungkapan Sukarela Dalam Laporan Tahunan (Studi Empiris Pada Perusahaan Sub Sektor Industri Barang Konsumsi Yang Terdaftar di Bursa Efek Indonesia Tahun 2017-2019)

Amalia, Vera and -, Drs. Atwal Arifin, M.Si., Akt., CA (2021) Pengaruh Ukuran Kap, Ukuran Perusahaan, Profitabilitas, Leverage, Dan Likuiditas Terhadap Luas Pengungkapan Sukarela Dalam Laporan Tahunan (Studi Empiris Pada Perusahaan Sub Sektor Industri Barang Konsumsi Yang Terdaftar di Bursa Efek Indonesia Tahun 2017-2019). Skripsi thesis, Universitas Muhammadiyah Surakarta.

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Abstract

This study aims to analyze and examine the effect of KAP size, firm size, profitability, leverage, and liquidity on the extent of voluntary disclosure. This research method is quantitative. The population in this study is the consumer goods industry sub-sector companies listed on the Indonesia Stock Exchange (BEI) for the 2017-2019 period. This study used a purposive sampling method and obtained 32 companies with 96 samples and three years of observation that met the criteria set as the research sample. The method of analysis uses multiple linear regression analysis techniques. The results of the t test of this study indicate that the KAP size has a significance value of 0.002 <0.05 and a leverage of 0.010 <0.05, which indicates that there is an influence between the size of the accounting firm and leverage on the extent of voluntary disclosure. While the significance of company size is 0.799> 0.05, profitability is 0.264> 0.05 and liquidity is 0.522> 0.05, which indicates that there is no influence between company size, profitability and liquidity on the extent of voluntary disclosure.

Item Type:	Karya ilmiah (Skripsi)
Uncontrolled Keywords:	Voluntary Disclosure, KAP Size, Company Size, Profitability, Leverage, Liquidity
Subjects:	H Social Sciences > HB Economic Theory
Divisions:	Fakultas Ekonomi dan Bisnis > Akuntansi
Depositing User:	VERA AMALIA
Date Deposited:	19 Feb 2021 00:16
Last Modified:	19 Feb 2021 00:16
URI:	http://eprints.ums.ac.id/id/eprint/89543

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