FAKTOR-FAKTOR YANG MEMPENGARUHI KELENGKAPAN PENGUNGKAPAN
LAPORAN KEUANGAN PADA PERUSAHAAN MANUFAKTUR DI BURSA EFEK
INDONESIA
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Institusion
Universitas Pembangunan Nasional Veteran Jawa Timur
Author
Oktaviani , Ekasari
Subject
HG4001 Finance management. Business Finance. Corporation finance
Datestamp
2012-08-06 06:41:30
Abstract :
Changing economic conditions affecting many businesses. Moreover, in the free market economy, the business is expected to maintain its business in a way to compete in sekor capital market for investors looking for candidates that will assist companies in strengthening their funds. To be able to attract potential investors, the company faced in the condition to be more transparent in the financial reports. The broad financial disclosure reports that made the company the higher the level of confidence in prospective investors to infuse capital. Disclosure of information financial reports can be grouped into two, namely the mandatory and voluntary disclosures. This study aims to test the empirical influence liquidity ratio, profitability ratio and the size of the company's level of completeness of financial reports on manufacturing companies in Indonesia Stock Exchange. Population in this research is a manufacturing company in the Indonesia Stock Exchange from 2008 - 2010 as many as 30 companies and use the sample purposively sampling so that the number of samples used to 15 companies that meet the criteria. Analysis techniques used are regression linier berganda. Research results show that partial and simultaneously there is no significant influence between the Liquidity Ratio, Profitability Ratio, and Company Size on the level of completeness of financial reports on manufacturing companies in Indonesia Stock Exchange.
Changing economic conditions affecting many businesses. Moreover, in the free market economy, the business is expected to maintain its business in a way to compete in sekor capital market for investors looking for candidates that will assist companies in strengthening their funds. To be able to attract potential investors, the company faced in the condition to be more transparent in the financial reports. The broad financial disclosure reports that made the company the higher the level of confidence in prospective investors to infuse capital. Disclosure of information financial reports can be grouped into two, namely the mandatory and voluntary disclosures. This study aims to test the empirical influence liquidity ratio, profitability ratio and the size of the company's level of completeness of financial reports on manufacturing companies in Indonesia Stock Exchange. Population in this research is a manufacturing company in the Indonesia Stock Exchange from 2008 - 2010 as many as 30 companies and use the sample purposively sampling so that the number of samples used to 15 companies that meet the criteria. Analysis techniques used are regression linier berganda. Research results show that partial and simultaneously there is no significant influence between the Liquidity Ratio, Profitability Ratio, and Company Size on the level of completeness of financial reports on manufacturing companies in Indonesia Stock Exchange.
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