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All Journal Jurnal Fakultas Ekonomi : OPTIMAL Journal of Management and Business Review Jurnal Manajemen Indonesia JMB : Jurnal Manajemen dan Bisnis International Journal of Economics, Commerce, and Management International Journal of Economics and Management Sciences
Ida Ida
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Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Social Sciences

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Journal : JMB : Jurnal Manajemen dan Bisnis

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FAKTOR-FAKTOR YANG MEMPENGARUHI PENGUNGKAPAN LAPORAN KEUANGAN Mulia Alim; Ida Ida
JMB : Jurnal Manajemen dan Bisnis Vol 7, No 2 (2018): JMB : Jurnal Manajemen dan Bisnis
Publisher : Universitas Muhammadiyah Tangerang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31000/jmb.v7i2.1058

Abstract

In the quality of financial information there are two types of disclosure issued by the company. The disclosure is mandatory disclosure is a mandatory disclosure of government regulation and voluntary disclosure is an unregulated disclosure. The purpose of this study to determine the effect of ROA, Leverage and size of the company on the disclosure of financial statements. The disclosure categories used in this study were Mandatory Disclosure categories by taking a sample of 9 companies after deducting from the specified sample criteria. Data analysis method used is panel data regression analysis.
Co-Authors Benny Budiawan Tjandrasa Benny Budiawan Tjandrasa Dini Iskandar Henky Lisan Suwarno Herlina Herlina Kayla Abigail Christy M. Sienly Veronica Mulia Alim Nanirayani Sitanggang Sienly Veronica Sophia Isabella Wattimena Vincent Tanu Winata