Multicience
Vol. 1 No. 06 (2020): INTERNATIONAL JOURNAL OF MULTISCIENCE -SEPTEMBER EDITION

FINANCIAL FACTORS AND MANDATORY DISCLOSURES

DIRVI SURYA ABBAS (UNIVERSITAS MUHAMMADIYAH TANGERANG)
BASUKI (UNIVERSITAS MUHAMMADIYAH TANGERANG)
IMAM HIDAYAT (UNIVERSITAS MUHAMMADIYAH TANGERANG)
RAHAYU ALPIANI (UNIVERSITAS MUHAMMADIYAH TANGERANG)



Article Info

Publish Date
21 Sep 2020

Abstract

The purpose of this study to determine the effect of Leverage, Profitability and Liquidity on mandatory disclosures in companies in the consumer goods industry sector which are listed on the Indonesia Stock Exchange (IDX). The research period used is 5 years, namely the 2014-2018 period. The population of this study includes all manufacturing companies in the consumer goods industry sector which are listed on the Indonesia Stock Exchange (IDX) for the 2014-2018 period. The sampling technique uses purposive sampling technique. Based on predetermined criteria obtained by 6 companies. The type of data used is secondary data obtained from the Indonesia Stock Exchange website. The analysis method used is panel data regression analysis. The results showed that Leverage has an effect on mandatory disclosure, and Profitability and Liquidity have no effect on mandatory disclosure.

Copyrights © 2020






Journal Info

Abbrev

ijm

Publisher

Subject

Arts Humanities Biochemistry, Genetics & Molecular Biology Computer Science & IT Economics, Econometrics & Finance Education Environmental Science Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Mathematics Public Health Social Sciences Other

Description

The principle reason for INTERNATIONAL JOURNAL OF MULTISCIENCE is to give an academic discussion to the world, over to share great learning. It expects to be the voice of scholars around the world. One of its establishing standards is that of backing of the scholastic research field. The ...