Analisis Faktor-faktor Yang Mempengaruhi Luas Pengungkapan Informasi Sukarela Pada Laporan Keuangan Tahunan (studi Empiris Pada Perusahaan Manufaktur Yang Terdaftar Di Bursa Efek Indonesia Tahun 2014-2016)

Wijayanti, Windi (2019) Analisis Faktor-faktor Yang Mempengaruhi Luas Pengungkapan Informasi Sukarela Pada Laporan Keuangan Tahunan (studi Empiris Pada Perusahaan Manufaktur Yang Terdaftar Di Bursa Efek Indonesia Tahun 2014-2016). Other thesis, Universitas Islam Riau.

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Abstract

This study aims to determine whether profitability, leverage, liquidity, firm size and managerial ownership influence the extent of voluntary disclosure of information on annual financial statements (empirical studies of manufacturing companies listed on the Indonesia stock exchange in 2014-2016). This study uses secondary data obtained from financial reports issued by the Indonesia Stock Exchange (IDX) through www.idx.co.id. The population in this study is a manufacturing company listed on the Indonesia Stock Exchange (IDX) consisting of 144 companies. Sampling is done by purposive sampling method. The analytical method of this study uses multiple regression analysis. The results showed that profitability, liquidity and managerial ownership partially influence the broad disclosure of voluntary information on annual financial statements. While the leverage variable and company size do not affect the broad disclosure of voluntary information on annual financial statements. But simultaneously the variable profitability, leverage, liquidity, company size and managerial ownership influence the broad disclosure of voluntary information on annual financial statements.

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