ANALISIS PENGARUH LIKUIDITAS, PROFITABILITAS, UKURAN PERUSAHAAN DAN KOMITE AUDIT TERHADAP PENGUNGKAPAN SUKARELA DALAM LAPORAN TAHUNAN PERBANKAN YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2011-2013

ANISA, PUTRI (2015) ANALISIS PENGARUH LIKUIDITAS, PROFITABILITAS, UKURAN PERUSAHAAN DAN KOMITE AUDIT TERHADAP PENGUNGKAPAN SUKARELA DALAM LAPORAN TAHUNAN PERBANKAN YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2011-2013. Diploma thesis, Universitas Andalas.

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Abstract

This study aims to analyze the influence of liquidity, profitability, firm size and audit committee on the voluntary disclosures in annual reports of listed banking companies in Indonesia Stock Exchange in 2011 until 2013. Data from this study were obtained from annual reports of banking firms drawn from the Indonesia Stock Exchange. The population of this study are banking companies listed on the Indonesia Stock Exchange during the years 2011-2013 amounting to 29 companies. Determination of the sample using purposive sampling method. Type of data are secondary data in the form of annual reports as the media banking companies. Data analysis tool is multiple regression analysis with the computer program SPSS version 16. The results of this study indicate that liquidity ratios, profitability ratios, firm size and audit committee have a significant effect on the voluntary disclosures in annual reports of banking companies collectively and partially.

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