Pengaruh likuiditas, kepemilikan manajerial, kepemilikan institusional, dan profitabilitas terhadap luas pengungkapan sukarela

FFOSELLA FEBRIANTI PUTRI, ASMITHA (2018) Pengaruh likuiditas, kepemilikan manajerial, kepemilikan institusional, dan profitabilitas terhadap luas pengungkapan sukarela. Undergraduate thesis, STIE PERBANAS SURABAYA.

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Abstract

Disclosure of financial statements is an attempt by the management to honestly disclose information related to the company, both financial and non-financial to the public. Broadly speaking there are two forms of financial statement disclosure, namely mandatory disclosure (mandatory disclosure), and voluntary disclosure (voluntary disclosure). This study aims to find empirical evidence on the effects of liquidity, managerial ownership, institutional ownership, and profitability on the area of voluntary disclosure in manufacturing companies of the industrial sector of goods and consumption listed on the Indonesia Stock Exchange (IDX).The population in this study is a manufacturing company manufacturing of consumer goods sector listed on the Stock Exchange in 2013 until 2016 as many as 168 companies. The sample selection was done by purposive sampling method, which became the sample of 124 companies. The method of analysis used is multiple regression analysis method.The results show that liquidity and institutional ownership have a significant negative effect on the area of voluntary disclosure. While profitability has a significant positive effect on the area of voluntary disclosure. What managerial ownership does not affect the extent of voluntary disclosure. Keywords: Liquidity, Managerial Ownership, Institutional Ownership, Profitability, and Voluntary Disclosure.

Item Type: Thesis (Undergraduate)
Subjects: 600 - TECHNOLOGY > 657 - ACCOUNTING > 657.042 - FINANCIAL ACCOUNTING
Divisions: Bachelor of Accountancy
Depositing User: Perpustakaan STIE Perbanas Surabaya
Date Deposited: 24 Oct 2018 07:53
Last Modified: 24 Oct 2018 07:53
URI: http://eprints.perbanas.ac.id/id/eprint/3479

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