Pengaruh Leverage, Likuiditas, Profitabilitas, Ukuran Perusahaan, dan Struktur Kepemilikan Terhadap Luas Pengungkapan Wajib Laporan Keuangan

Goyendra, - (2018) Pengaruh Leverage, Likuiditas, Profitabilitas, Ukuran Perusahaan, dan Struktur Kepemilikan Terhadap Luas Pengungkapan Wajib Laporan Keuangan. Diploma thesis, Universitas Andalas.

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Abstract

This study aims to analyze the effect of leverage, liquidity, profitability, company size, and ownership structure to the extensive mandatory disclosure in the annual financial statement of manufacturing companies listed on the Indonesia Stock Exchange in period 2014-2016. Primary data used in this study were collected from the manufacturing companies listed on the Indonesian stock Exchange periode of 2014-2016 by using purposive sampling technique. In order to test hipotheses, the study performed linear regretion analysis The result of the analysis found the Company Size has significanteffect on extensive mandatory disclosure. leverage, liquidity, profitability, and ownership structure have no significant effect on extensive Mandatory Disclosure. Keywords:Mandatory Disclosure,Leverage, Liquidity, Profitability, Ownership Structure, Company Size

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