ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI KELENGKAPAN PENGUNGKAPAN SUKARELA LAPORAN KEUANGAN PADA PERUSAHAAN MANUFAKTUR DI BURSA EFEK INDONESIA (BEI)
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Institusion

Universitas Sriwijaya

Author

NIKO DANU PRIANSYAH (STUDENT ID : 01031481518090)
Kencana Dewi (LECTURER ID : 0008075703)
Rela Sari (LECTURER ID : 0006067202)

Subject

HG178 Liquidity 

Datestamp

2019-07-26 08:04:15 

Abstract :
The purpose of the study is to empirically test the ratios of liquidity, profitability, leverage and size of the company to the completeness of voluntary disclosure of financial statements on manufacturing companies. The population of this research were manufacturing firm listed in Indonesia Stock Exchange (IDX) within period 2015-2016. Total sample in this research were 144 firms that selected by purposive sampling. This research used content analysis method to analyze firm's annual report. Data analyzed by test of classic assumption and hypothesis examined by multiple linear regression method. The results showed that liquidity had negative but not significant effect on the completeness of voluntary disclosure. Other findings show that profitability, leverage and.firm size significantly influence the completeness of voluntary disclosure in the financial statements. 

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