PENGARUH PROFITABILITAS, LEVERAGE DAN LIKUIDITAS TERHADAP KELENGKAPAN PENGUNGKAPAN SUKARELA DALAM LAPORAN TAHUNAN PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BEI PADA TAHUN 2010-2012
Abstract: This study aims to
analyze the influence of firm characteristics on the completeness of voluntary
disclosure in annual reports of listed manufacturing companies in Indonesia
Stock Exchanges in 2010 until 2012. Characteristics of the companies
represented by tree independent variables and the completeness of voluntary
disclosures as the dependent variables.
Data from this study were obtained from financial statements and annual
reports of manufacturing firms drawn from the Indonesia Stock Exchange and
Indonesia Capital Market Directory. The population of this study are
manufacturing companies listed on the Indonesia Stock Exchange during the years
2010-2012 amounting to 158 companies and samples 74 companies. Determination of
the sample using purposive sampling method. Type of data are secondary data in
the form of annual reports as the media manufacturing companies. Data analysis
tool is multiple regression analysis with the computer program SPSS version 17.
The result of this study indicate that liquidity ratios, leverage ratios
and profitability ratios, have a significant effect on the completeness of
voluntary disclosures in annual reports of manufacturing companies
collectively. Partially, only profitability ratios and leverage ratio of the company that has a
positive influence on the completeness of voluntary disclosures in annual
reports of manufacturing companies
Penulis: Vera Indrayani, Anis
Chariri
Kode Jurnal: jpakuntansidd140941
