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Journal : Journal The Winners

Faktor-Faktor yang Mempengaruhi Kelengkapan Pengungkapan Wajib dalam Laporan Keuangan pada Perusahaan Manufaktur yang terdaftar di BEI Santioso, Linda; Yenny, Yenny
Journal the Winners: Economics, Business, Management, and Information System Journal Vol 13, No 2 (2012): The Winners Vol. 13 No. 2 2012
Publisher : Bina Nusantara University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21512/tw.v13i2.654

Abstract

The purpose of this research was to determine the influence of leverage ratio, liquidity ratio, profitability ratio, the portion of stocks owned by public, firm size, and company ages on mandatory disclosure comprehensiveness of financial statement. The sample consisted of 80 manufacturing companies listed at Indonesia Stock Exchange from 2008-2010 selected using purposive sampling method. Descriptive statistics and the multiple regression method were used to analyze the hypotheses. The results of this research showed that only firm size that influence the mandatory disclosure positively and liquidity ratio that influence the mandatory disclosure negatively. This research also showed that there was no autocorrelation, multicollinearity, and heteroscedasticity.
Co-Authors A, Zaina N Adianto, Raymond Adlani, Hadianti Aji, Yohanes Gamayana Trimawang Alvina Alvina Ananda, Tambunan Erika Andrian Dektisa Hagijanto Anggi Almira Rahma Anggiat, Desi Anggraeni, Caroline Apriansyah, Rafanji Ardhanariswara, Irgy Prijenka Ariyani, Aziza Astuti, Sri Wahyuning Bernadette Dian Arini Maer Brumadyadisty, Garry Budihartanti, Patricia Bustami, Mohammad Reevany Butar butar , Samsinar C, Angraeni Charistia, Abigail Yuri Christiany Suwartono Darmeinis, Darmeinis Dearly, Dearly dianawati, dianawati Didik Sugeng Widiarto Dini Qurrata Ayuni Elizabeth, Sri Megawati Elly Herwana, Elly Endang Chumaidiyah Faradila, Meutia Atika Finanda, Nadia Geovani, Eltania Grace Nerry Legoh Graciela, Audria H, Amalia Hadi Sumarsono Hairunisa, Nany Harliantara Harliantara Henrianto Karolus Siregar Husnun Amalia Iqbal, Ghalih Rafiano Irwansyah, Nabil Putra istiqomah istiqomah Istriana, Erita Joice Viladelvia Kalumpiu, Joice Viladelvia Juius E Surjawidjaja, Juius E Karisma Riskinanti Kartini Kartini Kurniasari Kurniasari Kurniasari Kurniasari Kurniasari Kurniasari, Kurniasari Laila Meiliyandrie Indah Wardani Laurentia Pudjiadi, Laurentia LEKOK, WIDYAWATI Lenny Setiawati Linda Santioso Magdalena Wartono Maharani, Ronaningtyas Marja, Triyoko Septio Melly Ridaryanthi, Melly Monika, Mia Murad Lesmana Nainggolan, Winarti Natadidjaja, Ronald Irwanto Nugroho, Ilham Akbar Nur Annafi FSM Nur’annafi Farni Syam Maella Pangaribuan, Santa Maria Pelani, Helman Pertiwi, Iin Indra Prasetyo, Iwan Joko Pratama, Panji Jalu Purba, Sarti Oktarina Puryani, Noorma Zuliana Rabbaani, Aaqilah Raditya Wratsangka, Raditya Rahmansyah, Mulia Rantung, Alvin Lekonardo Ratna Juwita Ratna Puspita Sari, Ratna Puspita Rizki Dawanti Rizkyani, Andini Salma, Nabilla Maudy Samira, Jihan Samosir, David Caesar Yusuf Simanungkalit, Erna Sari Siringo ringo, Lince Soesanto, Sheila Sri Hunun Widiastuti Sri Mulyani Sufa, Siska Armawati Swasti, Dian Daru Tubagus Ferdi Fadilah, Tubagus Ferdi Vema, Zalfa Wahyudi, Ickhsanto Wawan Tripiawan Widya Desary Setia Wardhani Widyaningsih, Arni Sari Wijaya, Dinara Riesta Yemina, Loritta Yohanes Jefrinus Bessy Yuliana Yuliana Zulaikha Zulaikha Zunilda Djanun