Pengaruh Ukuran Perusahaan, Leverage, Profitabilitas, dan Likuiditas terhadap Luas Pengungkapan Wajib Laporan Keuangan (Studi Empiris pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Tahun 2013-2014)

摘要

This study aimed to examine the effect of firm size, leverage, profitability, and liquidity to the mandatory disclosure of financial statements. Company size in this study is measured using Ln total assets. Leverage is measured by using the debt ratio. Profitability is measured by using a Return On Asset (ROA). Liquidity is measured by using a current ratio. Size is measured using the mandatory disclosure of disclosure index. This research is used quantitative methods. The population in this study are all manufacturing companies listed in BEI 2013-2014. Based on purposive sampling method, acquired 61 companies that the research sample. The type of data used is secondary data obtained from BEI for manufacturing companies 2013-2014. Data analysis techniques used multiple linear regression analysis. The results of this study showed that simultaneous variable firm size, leverage, profitability, and liquidity significantly influence the mandatory disclosure of financial statements. Partially, the size of the company\u27s significant positive effect on disclosure of financial statements, while other factors, namely, leverage, profitability, and liquidity does not significantly influence the mandatory disclosure of financial statements.