Pengaruh Good Corporate Governance, Ukuran Perusahaan, Dan Profitabilitas Terhadap Pengungkapan Informasi Laporan Keuangan (studi Empiris Pada Perusahaan Makanan Dan Minuman Yang Terdaftar Di Bursa Efek Indonesia Periode 2012-2016)

Handayani, Mei (2019) Pengaruh Good Corporate Governance, Ukuran Perusahaan, Dan Profitabilitas Terhadap Pengungkapan Informasi Laporan Keuangan (studi Empiris Pada Perusahaan Makanan Dan Minuman Yang Terdaftar Di Bursa Efek Indonesia Periode 2012-2016). Other thesis, Universitas Islam Riau.

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Abstract

The purpose of this study was to determine the effect of Good Corporate Govervavce, campany size and profitability on disclosure of financial statement information. Financial statement information disclosure used in this study is (Mandatary disclosure). In this study using secondary data obtained from annual reports published by the Indonesia Stock Exchange (IDX). The object of the researce is a Food and Beverage company listed on the Indonesia Stock Exchange in 2012-2016. The sample selection method uses purposive sampling. So that the sample can be used as many as 12 companies. The analytical method of this study uses multiple linier regression analysis. This results of this study indicate that the variables that infuence disclosure of statements are managerial ownership, institutional ownership, and company size. While the number of independent commissioners and produced profitability does not affect the disclosure of financial starement information.

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