PENGARUH KINERJA PERUSAHAAN TERHADAP KELENGKAPAN
PENGUNGKAPAN LAPORAN KEUANGAN PERUSAHAAN OTOMOTIF
YANG TERDAFTAR DI BURSA EFEK INDONESIA
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Institusion
Universitas Pembangunan Nasional Veteran Jawa Timur
Author
Vina , Fitriawati
Subject
HG4001 Finance management. Business Finance. Corporation finance
Datestamp
2014-05-06 03:12:57
Abstract :
companies are required to provide at least the same disclosure to competitors or even exceed the disclosures made by a competitor ever before, demand is coming from the high pressure and the level of competition faced by the company, so that the existence and availability of relevant and accurate information to be very helpful and support the smooth process of investment and financing in the capital markets as well as to establish a new trust for stakeholders in decision making. Disclosure is defined as the provision of some of the information needed to operation optimally efficient capital markets. The purpose of this study is to demonstrate empirically the effect of liquidity ratios, solvency ratios, profitability ratios, and firm size on the completeness of the disclosure of financial statements of listed automotive companies on the stock exchanges of Indonesia. The variable in this study is the liquidity ratio (X1), the solvency ratio (X2), the profitability ratio (X3), firm size (X4) and the completeness of the disclosure of financial statements (Y). The sample was 13 automotive companies listed on the Indonesia Stock Exchange in the year 2009 to 2011. While the data used are secondary data. The sampling technique used purposive sampling. The analysis method used is multiple linear regression. Based on these results, it can be concluded that the ratio of liquidity, and the size of the company contributes to the completeness of the disclosure of financial statements. solvency ratios and profitability ratios do not contribute to the completeness of the disclosure of financial statements companies.
companies are required to provide at least the same disclosure to competitors or even exceed the disclosures made by a competitor ever before, demand is coming from the high pressure and the level of competition faced by the company, so that the existence and availability of relevant and accurate information to be very helpful and support the smooth process of investment and financing in the capital markets as well as to establish a new trust for stakeholders in decision making. Disclosure is defined as the provision of some of the information needed to operation optimally efficient capital markets. The purpose of this study is to demonstrate empirically the effect of liquidity ratios, solvency ratios, profitability ratios, and firm size on the completeness of the disclosure of financial statements of listed automotive companies on the stock exchanges of Indonesia. The variable in this study is the liquidity ratio (X1), the solvency ratio (X2), the profitability ratio (X3), firm size (X4) and the completeness of the disclosure of financial statements (Y). The sample was 13 automotive companies listed on the Indonesia Stock Exchange in the year 2009 to 2011. While the data used are secondary data. The sampling technique used purposive sampling. The analysis method used is multiple linear regression. Based on these results, it can be concluded that the ratio of liquidity, and the size of the company contributes to the completeness of the disclosure of financial statements. solvency ratios and profitability ratios do not contribute to the completeness of the disclosure of financial statements companies.
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