PENGARUH TINGKAT LIKUIDITAS, TINGKAT LEVERAGE DAN TINGKAT PROFITABILITAS TERHADAP KELENGKAPAN PENGUNGKAPAN DALAM LAPORAN TAHUNAN PERUSAHAAN MANUFAKTUR DI BURSA EFEK INDONESIA

Mario Dwisaktris (Widya Mandala Catholic University Surabaya)
Marini Purwanto (Widya Mandala Catholic University Surabaya)
Sofian Sofian (Widya Mandala Catholic University Surabaya)

Jurnal Ilmiah Mahasiswa Akuntansi
Vol 12, No 1 (2023): Vol 12, No 1 (2023) : June

This study seeks to examine the effect of liquidity, leverage and profitability on the completeness of disclosures. This research was done using a quantitative method and hypothesis testing using multiple linear regression as a data analysis technique. This research used a purposive sampling method using manufacturing public companies listed on the Indonesia Stock Exchange in the year of 2019-2020 as a population. After reducing the data, 108 sample companies were obtained, totaling 216 data. This research found out that profitability has no effect on the Completeness of Disclosure of the Company's Financial Statements while liquidity and leverage affect the Completeness of Disclosure of the Company's Financial Statements.