Pengaruh profitabilitas, likuiditas, ukuran perusahaan dan leverage terhadap Pengungkapan sukarela

Paramitha, Diana Cici (2018) Pengaruh profitabilitas, likuiditas, ukuran perusahaan dan leverage terhadap Pengungkapan sukarela. Undergraduate thesis, STIE PERBANAS SURABAYA.

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Abstract

Voluntary Disclosure is information provided voluntarily by companies outside of the mandatory disclosure to influence decision making. Factors that influence the voluntary disclosure is liquidity, profitability, firm size and leverage. This study analyzed the effect of liquidity, profitability, firm size and levarage. The subjects of this study consisted of Mining companies listed in Indonesia Stock Exchange in the period 2012-2017 were selected by sensus sampling.The analysis method in this research used multiple linear regression. The result og regression analysis was liquidity significant effect to voluntary disclosure, profitability didn’t significant effect to voluntary disclosure, firm size didn’t significant effect to voluntary disclosure, and leverage didn’t significant effect to voluntary disclosure. Keywords :Voluntary Disclosure, Liquidity, Profitability, Firm Size, Leverage

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: 10 Jan 2019 07:39
Last Modified: 10 Jan 2019 07:39
URI: http://eprints.perbanas.ac.id/id/eprint/3831

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