Journal of Social And Economics Research
Vol 6 No 1 (2024): JSER, June 2024

FORWARD-LOOKING INFORMATION DISCLOSURE: ASPEK CORPORATE ATTRIBUTE (Studi Kasus Pada Perusahaan Manufaktur Di BEI Periode 2020-2022)

Rais Alhakim Karismatulloh (Unknown)
Dewita Puspawati (Unknown)

Article Info

Publish Date
11 Aug 2024

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh female director, leverage, ukuran perusahaan, dan ownership diffusion terhadap forward-looking information disclosure pada perusahaan sektor manufaktur yang terdaftar di Bursa Efek Indonesia tahun 2020-2022. Teknik pengambilan sampel menggunakan purposive sampling, sehingga didapat 135 sampel yang telah memenuhi kriteria sebagai unit observasi. Metode analisis yang digunakan adalah analisis regresi linear berganda. Hasil penelitian memberikan bukti empiris bahwa female director dan ukuran perusahaan berpengaruh terhadap forward-looking information disclosure. Sedangkan leverage dan ownership diffusion tidak berpengaruh terhadap forward-looking information disclosure.

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Journal Info
Journal of Social And Economics Research
Website

Abbrev

JSER

Publisher

Ikatan Dosen Menulis

Subject

Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Social Sciences

Description

Journal of Social and Economics Research (JSER) is a peer-reviewed journal that focuses on critical studies of social and economic research. Investigated the dynamics of teaching and learning of social education, and social and economic problems in society at the primary, senior, and high education ...