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All Journal Jurnal Pemberdayaan Masyarakat Madani (JPMM) Sarwahita : Jurnal Pengabdian Kepada Masyarakat Jurnal Akuntansi dan Keuangan MANAJEMEN Jurnal Manajemen Dan Bisnis Ekonomi Akuntansi: Jurnal Riset Ilmu Akuntansi Santri : Jurnal Ekonomi dan Keuangan Islam Jurnal Akuntansi, Perpajakan dan Auditing PENG: Jurnal Ekonomi dan Manajemen
Nuramalia Hasanah
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Religion Arts Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Social Sciences Other

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Journal : Jurnal Manajemen Dan Bisnis Ekonomi

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Pengaruh Profitabilitas, Leverage, dan Ukuran Perusahaan Terhadap Transparansi Pengungkapan Sukarela Muhammad Azka Abdurrahman; Nuramalia Hasanah; Tuty Sariwulan
JURNAL MANAJEMEN DAN BISNIS EKONOMI Vol. 2 No. 3 (2024): July : JURNAL MANAJEMEN DAN BISNIS EKONOMI
Publisher : Institut Teknologi dan Bisnis (ITB) Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54066/jmbe-itb.v2i3.2150

Abstract

This study analyze the effect of financial conditions and company size on the transparency of voluntary disclosure in financial statements. The financial conditions in this research are profitability and leverage, while company size is measured using the company's total assets. The analytical technique used is multiple linear regression analysis, processed using IBM SPSS Statistics 23. The population in this study consists of transportation companies listed on the Indonesia Stock Exchange from 2019 to 2022, selected using purposive sampling, resulting in a total of 84 data points over four years. The results of this study indicate that profitability and leverage influence voluntary disclosure, whereas company size does not affect voluntary disclosure.
Co-Authors Adedyani Putri Aji Ahmadi Sasmi Armeliza, Diah Athmad Eka Prayoga Ati Sumiati Daffa Nur Arkan Dwi Handarini Farhan Fahrezi Fauziah Zamifa Hera Khairunnisa I Gusti Ketut Agung Ulupui Indah Muliasari Indah Mulyasari Indra Pahala Jessica Firda Aulia Lianita Dian Rahmawati Merdhania Khusumaningrum Mikyal Farialmira Muhamad Ikbal Muhammad Azka Abdurrahman Rahmatika Firmansyah Ratna Anggraini ZR Rd. Tuty Sariwulan Yohana Masiikah Putri Azmary Zakaria, Adam