FAKTOR-FAKTOR YANG MEMPENGARUHI TINGKAT KELENGKAPAN PENGUNGKAPAN LAPORAN KEUANGAN

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ID: 37614
2017
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Abstract
Abstract. This research aims to know the influence of the liquidity, profitability, solvency and the size of the company towards the level of completeness of the disclosure of the financial statements at the company’s listing on the stock exchange are fundamentals sectors of Indonesia and Chemistry in 2014-2015. Research methods used in this study i.e., quantitative methods of sampling and purposive sampling methods. The sample in this research totaled 55 issues. A test of the hypothesis test conducted with t. Results of this research show that the data used are qualified classical assumptions. Based on the result of the test t partially shows that liquidity and solvency have no effect on the disclosure of the financial statements, while the profitability and the size effect on the company’s financial disclosure statements. Keywords: Disclosure of the Financial Statements; Liquidity; Profitability; Solvency; The  Size Of the Company Abstrak. Penelitian ini bertujuan untuk mengetahui pengaruh likuiditas, profitabilitas, solvabilitas dan ukuran perusahaan terhadap tingkat kelengkapan pengungkapan laporan keuangan pada perusahaan yang listing di Bursa Efek Indonesia sektor indutri dasar dan kimia pada tahun 2014-2015. Metode penelitian yang digunakan dalam penelitian ini yaitu metode kuantitatif dan pengambilan sampel dengan metode purposive sampling. Sampel dalam penelitian ini berjumlah 55 emiten. Alat analisis yang digunakan adalah analisis regresi berganda dengan melakukan uji asumsi klasik. Uji hipotesis dilakukan dengan uji t. Hasil penelitian ini menunjukkan bahwa data yang digunakan memenuhi syarat asumsi klasik. Berdasarkan hasil uji t secara parsial menunjukkan bahwa likuiditas dan solvabilitas tidak berpengaruh terhadap pengungkapan laporan keuangan, sedangkan profitabilitas dan ukuran perusahaan berpengaruh terhadap pengungkapan laporan keuangan. Kata Kunci: Pengungkapan laporan keuangan; Likuiditas; Profitabilitas; Solvabilitas; Ukuran Perusahaan
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neliana2017faktorfaktorjurnal Use this key to autocite in the manuscript while using SciMatic Manuscript Manager or Thesis Manager
Authors Neliana, Tri;
Journal jurnal riset akuntansi dan keuangan
Year 2017
DOI
DOI not found
URL
http://ejournal.upi.edu/index.php/JRAK/article/view/7948
Keywords Keywords not found

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