PENGARUH UKURAN PERUSAHAAN, LEVERAGE DAN LIKUIDITAS TERHADAP LUAS PENGUNGKAPAN LAPORAN KEUANGAN (Studi Empiris pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia)
Abstract: This study aims to
prove : (1) The effect of Firm Size to the extensive disclosure of financial
statements. (2) The effect of Leverage to the
extensive disclosure of financial statements. (3) The effect of
Liquidity to the extensive disclosure of financial statements. This research
kind was classified as the causative research. The research population was all
the manufacture company that was registered in the Indonesian Stock Exchange in
the year 2008-2010. Technically the taking of the sample was purposive
sampling. The sample of this research numbering 16 companies.
The analysis of the data with multiplied regression. results of this
research concluded that: (1) The Firm size was influential significant was
positive towards the extensive disclosure of financial statements. (2) The
leverage no significant towards the extensive disclosure of financial
statements. (3) The liquidity was influential significant was positive towards
the extensive disclosure of financial statements. In this research was
suggested: (1) For the company, this research is expected to provide
information to be used as consideration in making disclosure more. (2)
Subsequent researchers adds categories of the sampled firms, adding other
variables that may affect disclosure, and use a different proxy in measuring
leverage. (3) For investors are advised before making any decisions to invest
more attention to variables Firm size and liquidity of the company, because it
has a positive influence on extensive disclosure of the financial statements.
Penulis: Niko Ulfandri Daniel
Kode Jurnal: jpakuntansidd130720
