ANALISIS PENGARUH RASIO LEVERAGE, RASIO LIKUIDITAS, RASIO PROFITABILITAS, PORSI SAHAM PUBLIK, DAN UMUR PERUSAHAAN TERHADAP KELENGKAPAN PENGUNGKAPAN LAPORAN KEUANGAN PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BEJ

Abubakar Arif

Abstract


The aim of this research is to find the influence of leverage ratio, liquidity ratio, profitability ratio, the portion of stocks owned by public and company ages on the financial statement disclosure comprehensiveness. This research used 50 manufacturing companies listed at Jakarta Stock Exchange which selected using purposive sampling method. The tools analysis used in this research are multiple regression and ANOVA test. The independent variables are leverage ratio, liquidity ratio, profitability ratio, portion of stock owned by public investors and company age. The dependent variable of this research is the financial statement disclosure comprehensiveness. The results of this research show that simultaneously leverage ratio, liquidity ratio, profitability ratio, the portion of stocks owned by public investors and company age influence the financial statement disclosure comprehensiveness. While, partially only company age that influence the financial statement disclosure comprehensiveness. This research also shows that there is no autocorrelation, multikolinearitas and heteroskedastisitas.


Keywords


Financial statement disclossure; leverage; liquidity; profitability

Full Text:

PDF

Article Metrics

Abstract views : 0| PDF views : 0

References


Adiningsih, Sri. (1998). Perangkat dan Teknik Analisis Investasi di Pasar Modal

Indonesia (Edisi Pertama), Jakarta: PT BEJ

Chariri, Anis & Ghozali, Imam. (2003). Teori Akuntansi (Edisi Revisi), Semarang: Badan Penerbit Universitas Diponegoro

Harahap, Sofyan Syafri. (1996). Teori Akuntansi (Edisi Revisi), Jakarta: PT Raja Grafindo Persada

IkatanAkuntan Indonesia. Standar Akuntansi Keuangan, Jakarta: Salemba Empat, 2002

Marwata. (2001). Hubungan antara Karakteristik Perusahaan dan Kualitas Ungkapan Sukarela dalam Laporan Tahunan Perusahaan Publik di Indonesia. Makalah dipresentasikan dalam Simposium NasionalAkuntansi IV.

Naim dan Rakhman. (2000). Analisis Hubungan antara Kelengkapan Pengungkapan Laporan Keuangan dengan Struktur Modal dan Tipe Kepemilikan Perusahaan. Jurnal Ekonomi dan Bisnis Indonesia. Vol 15. No I. pp 70-82

Niswonger; Warren, Reeve & Fess. Accounting, 19th Edition, United States: SouthWestern College Publishing, 1999

Nugraheni, Yekti L.K; Hartomo, Digdo O., dan Patworo, Harry P. (2002). Analisis Pengaruh Faktor-Faktor Fundamental Perusahaan Terhadap Kelengkapan Laporan Keuangan. Jurnal Ekonomi dan Bisnis (Dian Ekonomi). Vol VIII. No. I. pp. 75-91

Sawir, Agnes. (2001). Analisa Kinerja Keuangan dan Perencanaan Keuangan

Perusahaan, Cetakan Kedua, Jakarta: PT Gramedia Pustaka Utama

Simanjuntak, Binsar & Widiastuti, Lusy. (2004). Faktor-Faktor yang Mempengaruhi Kelengkapan Pengungkapan Laporan Keuangan pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Jakarta. Jurnal Riset Akuntansi Indonesia. Vol VII. No.3. pp 351-366

Tuannakotta, Theodorus M. (2000). Teori Akuntansi. Buku II. Jakarta; Lembaga Penerbit FE Universitas Indonesia

Weygant, Kieso, Kimmel. Principle Accounting, 6 Edition, United States: John Wiley & Sons Inc, 2002.




DOI: http://dx.doi.org/10.25105/jipak.v1i2.4420

Refbacks

  • There are currently no refbacks.