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Kemal, Lainatusshifa
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Economics, Econometrics & Finance

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FACTORS AFFECTING THE COMPLETENESS OF FINANCIAL STATEMENTS WITH FIRM SIZES AS MODERATING VARIABLES IN NON-FINANCIAL COMPANIES LISTED IN INDONESIA STOCK EXCHANGE (IDX) Kemal, Lainatusshifa
International Journal of Public Budgeting, Accounting and Finance Vol 2 No 3 (2019): Journal of Public Budgeting, Accounting and Finance
Publisher : Asosiasi Dosen Akuntansi Indonesia

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Abstract

The objective of this study was to analyse the effect of leverage (DER), liquidity (CR), profitability (ROA), Public Shares, and Firm Age on the completeness of financial statement disclosure with firm size as a moderating variable. The population in this study is non-financial companies listed on the Indonesia Stock Exchange during the 2015-2017 period. The total sample in this study were 116 companies for three years in a row so that the total number of observations was 348. The research data analysis model used the Partial Least Square (PLS) approach using STATCAL software. The results of this study indicate that liquidity (CR) has a significant negative effect and public shares have a significant positive effect on the completeness of financial statement disclosure, while leverage (DER), profitability (ROA) and firm age have no effect on the completeness of financial statement disclosure. Firm size can significantly moderate the profitability and public share variables on the completeness of financial statement disclosures, but there is no significant effect between leverage, liquidity, and age of the company on the completeness of financial statement disclosures in non-financial companies listed on the Stock Exchange.
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