FAKTOR-FAKTOR YANG MEMPENGARUHI KELENGKAPAN PENGUNGKAPAN LAPORAN KEUANGAN PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA
Abstract: This study aims to
test the factors that influence the level of disclosure of financial statement
completeness in manufacturing companies registered in the Jakarta Stock
Exchange. Disclosure of financial statement is factor that is significant in
achieving capital market efficiency and as a means of public accountability. A
study in disclosure of financial statement will give a viewpoint about
disclosure practice conducted in Indonesia.
Sample used is 118 manufacturing company financial statements in 2004 -2006
which are taken using purposive sampling. Items of the disclosure studied
include compulsory and voluntary disclosure to gain the total item of 112
disclosures.The method analysis of the data used is multivariate regression or
the test on the hypothesis conducted to identify whether leverage, liquidity,
profitability, public share, and the age of the company have significant
influence towards the level of disclosure of financial statement completeness.
The result of the study shows that profitability variable and public
share have positive and significant influence towards the level of disclosure
of financial statement completeness. The other independent variable such as
leverage, liquidity, and the age of the company do not indicate certain
significance influence towards the level of disclosure of financial statement
completeness.
Keywords: disclosure of
financial statement completeness, leverage, liquidity, profitability, public
share, and the age of companies
Penulis: Andi Kartika
Kode Jurnal: jpakuntansidd090045
