Pengaruh Ukuran Perusahaan, Struktur Kepemilikan Dan Konsentrasi Pasar Terhadap Kualitas Laporan Keuangan
Abstract: This research is
aimed to examine: 1) the effect of firm size on the quality of financial
statements, 2) the effect of ownership structure on the quality of financial
statements and 3) the effect of market concentration on quality of financial
statements in manufacturing companies listed on Indonesa Stock Exchange. This
type of research that is classified as causative research. The population in
this research is manufacturing companies listed on the Bursa Efek Indonesia in
4 years observation period (2007-2010). Total samples are 30 companies. The
data are collected using purposive sampling method. The method of data analysis
is multiple regression. The data that is
used in this research is secondary data obtained from the Indonesian Capital
Market Directory (ICMD) and www.idx.co.id.
The result of test shows that: 1) firm size shows significant positively
to the quality of financial statement, where the significance value 0.010
<0.05 and the value of t count> t table is 2.634> 1.9806 (H1
accepted). 2) Ownership structure doesn’t show significantly effect on the
quality of financial statements, where the significance value 0.288 >0.05
and t count<t table is -1.068<1.9086 (H2 rejected). 3) Market
Concentration shows significant positively to the quality of financial
statement, where the significance value 0.008 <0.05 and the value of t
count> t table is 2.721> 1.9806 (H3 accepted).
In this study suggested: (1) to increase the quality of the company's
management over financial reporting that could affect investors' decisions. (2)
for other researchers to extend the period of study in order to sample more of
the variables studied and expected more varieted.
Penulis: Sri Nurul Fajri
Kode Jurnal: jpakuntansidd130725