Supardi, Nikitha Nila Ayu (2018) Faktor faktor yang mempengaruhi pengungkapan sukarela pada sektor industri barang Konsumsi. Undergraduate thesis, STIE PERBANAS SURABAYA.
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Abstract
The purpose of this study is to analyze the factors influencingvoluntary disclosure in the consumer goods of industrial sector. The factors used in this study were leverage, liquidity, public shares, the size of the board of commissioners and the frequency of board meetings. Secondary data used in this study were obtained from the 2012-2017 annual report of manufacturing companies in the consumer goods of industrial sector on the Indonesia Stock Exchange (IDX). The sampling method used in this study was purposive sampling method. The sample consists of 25 companies. The results of this study showed that public shares and the frequency of board meetings affect voluntary disclosure. Meanwhile leverage, liquidity, public shares and the size of the board of commissioners have no effect on voluntary disclosure. Keywords: voluntary disclosure
| Item Type: | Thesis (Undergraduate) |
|---|---|
| Subjects: | 600 - TECHNOLOGY > 650 - 659 MANAGEMENT & PUBLIC RELATIONS > 657 - ACCOUNTING > 657.042 - FINANCIAL ACCOUNTING |
| Divisions: | Bachelor of Accountancy |
| Depositing User: | Perpustakaan Universitas Hayam Wuruk Perbanas |
| Date Deposited: | 04 Jan 2019 02:23 |
| Last Modified: | 04 Jan 2019 02:23 |
| URI: | http://eprints.perbanas.ac.id/id/eprint/3700 |
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