Article Per Year (5 Year)
p-Index From 2021 - 2026
0
P-Index
This Author published in this journals
All Journal Jurnal Akuntansi Bisnis
Synthia Madya Kusumawati
Universitas Atma Jaya
Economics, Econometrics & Finance Social Sciences

Published : 1 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 1 Documents
Search

 1 
ANALISIS PENGARUH FINANCIAL LEVERAGE, UKURAN, JENIS AUDITOR, PROFITABILITAS, UMUR, DAN RISIKO TERHADAP PENGUNGKAPAN LAPORAN PERUSAHAAN MANUFAKTUR PERIODE 2011 – 2014 Marini Marini; Synthia Madya Kusumawati
Jurnal Akuntansi Bisnis Vol 9, No 1 (2016): Jurnal Akuntansi Bisnis
Publisher : Universitas Bunda Mulia

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (879.259 KB) | DOI: 10.30813/jab.v9i1.875

Abstract

This study aims to empirically eximine the factors that affect the level of financial statements discosure, using financial leverage, size, auditor type, profitability, age, and risk as independent variable.This study was conducted using multiple regression analysis and data processing with the E - views 6.0 program. The data in this research is secondary data obtained from the audited financial statements for 2010-2014 and the annual report for 2011-2013. The population in this study amounted to 141 companies, which obtained a sample of 69 companies and 207 units of observation (69 companies multiplied by 3 years).The results from this study indicate that there are two independent variables to be significant with level of disclosure of firm report , financial leverage to be negative significant for determining the level disclosure and firm size has a positive significant with the level disclosure. While 4 other variables, auditor type, the profitability, firm age and firm risk insignificant with the level of disclosure.Key words : financial statement disclosure, leverage, size, auditor type, profitability, age, risk
Co-Authors Marini Marini