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PENGARUH UKURAN PERUSAHAAN, LEVERAGE, DAN LIKUIDITAS TERHADAP LUAS PENGUNGKAPAN SUKARELA (VOLUNTARY DISCLOSURE) DALAM LAPORAN TAHUNAN PADA PERUSAHAAN MANUFAKTUR

PUTRI, DESY YUSRIKA SARI (2017) PENGARUH UKURAN PERUSAHAAN, LEVERAGE, DAN LIKUIDITAS TERHADAP LUAS PENGUNGKAPAN SUKARELA (VOLUNTARY DISCLOSURE) DALAM LAPORAN TAHUNAN PADA PERUSAHAAN MANUFAKTUR. Undergraduate thesis, STIE PERBANAS SURABAYA.

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Abstract

This study aims to prove the effect of firm size, leverage, and liquidity to the voluntary disclosure in annual reports of manufacturing company. Voluntary disclosure on the annual reports is measured based on checklist developed by Sehar et al. (2013) and readjusted to BAPEPAM No: KEP-347/BL/2012. This research kind was classified as the causative research. The research population was allthe manufacture company that was registered in the Indonesian Stock Exchange in the year 2003-2015. Technicallythe taking of the sample was purposive sampling. The sample of this research numbering 97 companies. The analysis of the data with multiplied regression. The results of this research concluded that the firm size was influence towards the voluntary disclosure, while leverage and liquidity was not influence towards the voluntary disclosure. Keywords: Firm Size, Leverage ,Liquidity, and Voluntary Disclosure.

Item Type: Thesis (Undergraduate)
Subjects: 600 - TECHNOLOGY > 657 - ACCOUNTING > 657.042 - FINANCIAL ACCOUNTING
Divisions: Bachelor of Accountancy
Depositing User: Perpustakaan Universitas Hayam Wuruk Perbanas Surabaya
Date Deposited: 19 Oct 2017 01:25
Last Modified: 19 Oct 2017 01:25
URI: http://eprints.perbanas.ac.id/id/eprint/2627

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