Analisis pengaruh ukuran perusahaan, kinerja keuangan, struktur kepemilikan, leverage dan auditor terhadap pengungkapan sukarela = Analysis impact of company size, financial performance, ownership structure, leverage and auditor to voluntary disclosure
Angga Putri Agustina;
Catur Sasongko, supervisor; Vera Diyanti, examiner; Kurnia Irwansyah Rais, examiner
(Fakultas Ekonomi dan Bisnis Universitas Indonesia, 2012)
|
[ABSTRAK Penelitian ini dilakukan untuk menganalisis pengaruh ukuran perusahaan, kinerja keuangan, struktur kepemilikan, leverage dan auditor terhadap pengungkapan sukarela. Penelitian ini menggunakan 71 sampel perusahaan dari industri manufaktur yang terdaftar pada Bursa Efek Indonesia. Hasil uji analisis menunjukkan bahwa rata-rata tingkat pengungkapan sukarela perusahaan publik di Indonesia sebesar 0.1873. Hal ini mengindikasikan masih rendahnya tingkat pengungkapan sukarela di Indonesia. Penelitian ini membuktikan bahwa variabel ukuran perusahaan dan variabel dividen sebagai proksi dari kinerja keuangan memiliki pengaruh positif terhadap tingkat pengungkapan sukarela secara signifikan. Sedangkan variabel struktur kepemilikan, leverage dan auditor tidak berpengaruh signifikan terhadap tingkat pengungkapan sukarela. Dari penelitian ini disarankan bagi emiten untuk memanfaatkan laporan tahunan sebagai salah satu media pengungkapan berbagai informasi kepada seluruh stakeholder ABSTRAK The study was conducted to analyze the effect of firm size, financialperformance, ownership structure, leverage and auditor of voluntary disclosure.This study uses a sample of 71 firms from manufacturing industries are listed onthe Indonesia Stock Exchange. Test results of the analysis show that the averagelevel of voluntary disclosure of public companies in Indonesia by 0.1873. Thisindicates the low level of voluntary disclosure in Indonesia. This study proves thatthe variable size and variable dividends as a proxy of financial performance has apositive impact on voluntary disclosure levels significantly. While the variables ofownership structure, leverage and auditor no significant effect on the level ofvoluntary disclosure. From this study it is advisable for issuers to take advantageof the annual report as one of the media disclosure of information to stakeholders., The study was conducted to analyze the effect of firm size, financialperformance, ownership structure, leverage and auditor of voluntary disclosure.This study uses a sample of 71 firms from manufacturing industries are listed onthe Indonesia Stock Exchange. Test results of the analysis show that the averagelevel of voluntary disclosure of public companies in Indonesia by 0.1873. Thisindicates the low level of voluntary disclosure in Indonesia. This study proves thatthe variable size and variable dividends as a proxy of financial performance has apositive impact on voluntary disclosure levels significantly. While the variables ofownership structure, leverage and auditor no significant effect on the level ofvoluntary disclosure. From this study it is advisable for issuers to take advantageof the annual report as one of the media disclosure of information to stakeholders.] |
|
No. Panggil : | S-Pdf |
Entri utama-Nama orang : | |
Entri tambahan-Nama orang : | |
Entri tambahan-Nama badan : | |
Subjek : | |
Penerbitan : | [Place of publication not identified]: Fakultas Ekonomi dan Bisnis Universitas Indonesia, 2012 |
Program Studi : |
Bahasa : | ind |
Sumber Pengatalogan : | LibUI ind rda |
Tipe Konten : | text |
Tipe Media : | computer |
Tipe Carrier : | online resource |
Deskripsi Fisik : | xv, 79 pages ; 28 cm + appendix |
Naskah Ringkas : | |
Lembaga Pemilik : | Universitas Indonesia |
Lokasi : | Perpustakaan UI, Lantai 3 |
No. Panggil | No. Barkod | Ketersediaan |
---|---|---|
S-Pdf | TERSEDIA |
Ulasan: |
Tidak ada ulasan pada koleksi ini: 20354511 |