PENGARUH UKURAN PERUSAHAAN, LIKUIDITAS, LEVERAGE, DAN PROFITABILITAS TERHADAP LUAS PENGUNGKAPAN (Studi pada Perusahaan Manufaktur di Bursa Efek Indonesia Tahun 2009)

Listyorini Wahyu, Widati and Rosaliana, Wigati PENGARUH UKURAN PERUSAHAAN, LIKUIDITAS, LEVERAGE, DAN PROFITABILITAS TERHADAP LUAS PENGUNGKAPAN (Studi pada Perusahaan Manufaktur di Bursa Efek Indonesia Tahun 2009). Jurnal Bisnis dan Ekonomi (JBE), September 2011, Hal. 137 – 153 Vol. 18, No. 2 ISSN: 1412-3126.

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Abstract

This research is a study that tested the effect of firm size, liquidity, leverage and profitability with agency theory perspective. Basic need for financial statement disclosure practices by management to shareholders described in agency theory. Firm size, liquidity, leverage and profitability will determine the extent of disclosure. In this research, the sampling technique used was purposive sampling and obtain a sample of 62 companies. The company's data and then tested with normality, multicollinearity, heteroscedasticity and autocorrelation. The results showed normal data and avoid the classical assumption violations. Subsequent analysis is the use of multiple linear regression to explain the influence between these variables. The result is a positive firm size is not significant, liquidity and leverage significant negative effect. While significant positive effect on the profitability of Mandatory Disclosure. Thus the higher profitability will increase broad disclosure

Item Type:	Article
Subjects:	H Social Sciences > H Social Sciences (General)
Faculty / Institution:	Fakultas Ekonomika dan Bisnis
Depositing User:	Fakultas Ekonomi
Date Deposited:	19 Dec 2022 06:12
Last Modified:	19 Dec 2022 06:12
URI:	https://eprints.unisbank.ac.id/id/eprint/9014

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