The Influence of Profitability and Corporate Governance on Readability of Annual Report in Service Company (Non- Financial Sector) that Listed in Indonesia Stock Exchange (IDX) 2016-2018

Astari, Putri Shalshabila (2020) The Influence of Profitability and Corporate Governance on Readability of Annual Report in Service Company (Non- Financial Sector) that Listed in Indonesia Stock Exchange (IDX) 2016-2018. Diploma thesis, Universitas Andalas.

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Abstract

This study aims to test the influence of Profitability and Corporate Governance of annual report readability. Return in Equity is used as the measurement of Profitability and Corporate Governance are proxy by Audit Committee size, Board of Commissioners size and frequency meeting Board of Directors. The research is conducted on the Service Company (Non-Financial Sector) that listed in Indonesia Stock Exchange (IDX) period 2016-2018. Type of data that used in this research is secondary data which sourced from Indonesia Stock Exchange website. The descriptive quantitative was used to test the hypothesis with SPSS 16 program. Total sample of this study is 345 companies selected by purposive sampling. The findings shows that the Board of Commissioners size influence on the readability of annual report, while Profitability, Audit Committee size, frequency meeting Board of Directors not influence the readability. Keywords: Readability, Profitability, Audit Committee size, Board of Commissioners size, frequency meeting Board of Directors

Item Type: Thesis (Diploma)
Primary Supervisor: Denny Yohana, SE, M.Si, Ak, CA
Subjects: H Social Sciences > H Social Sciences (General)
Divisions: Fakultas Ekonomi > Akuntansi
Depositing User: S1 Akuntansi Akuntansi
Date Deposited: 22 Jan 2020 15:28
Last Modified: 22 Jan 2020 15:28
URI: http://scholar.unand.ac.id/id/eprint/55773

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