Jurnal Ilmiah Wahana Akuntansi
Vol 8 No 2 (2013): Jurnal Ilmiah Wahana Akuntansi

PENGARUH UKURAN PERUSAHAAN, KEPEMILIKAN SAHAM PUBLIK, DAN LIKUIDITAS TERHADAP PENGUNGKAPAN WAJIB LAPORAN KEUANGAN

Tuidza Indah Permata (Fakultas Ekonomi Unversitas Negeri Jakarta)



Article Info

Publish Date
30 Dec 2013

Abstract

The purpose of this research is to examine the influence of firm size, public ownership, and liquidity on mandatory disclosure financial statement in property and real estate companies listed at Indonesian Stock Exchange during 2009-2011. The sample which is used in this research property and real estate companies listed at Indonesian Stock Exchange on period of 2009-2011. This research is using purposive sampling method to determine the sample and resulted 21 companies as research sample. Multiple regression model and statistic descriptive is used to analysis data. The result of this research shows that firm size, public ownership, and liquidity are simultaneously influence to mandatory disclosure financial statement. Firm size, public ownership, and liquidity had positive effect to mandatory disclosure financial statement. The coefficient of determination (R2) is 0,468 which indicates that the model can explain the influence of independent variables to dependent variable. Keyword : firm size, public ownership, liquidity, mandatory disclosure financial statement

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Journal Info

Abbrev

wahana-akuntansi

Publisher

Subject

Economics, Econometrics & Finance Social Sciences

Description

Journal of Wahana Akuntansi online edition with ISSN: 2302-1810 published by the Faculty of Economics, State University of Jakarta, Campus A, in Rawamangun Muka, East Jakarta 13220, Phone (021) 4721227, Fax (021) 4706285. Journal Wahana Akuntansi contains the results of research, conceptual ideas, ...