ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI TINGKAT KELUASAN PENGUNGKAPAN INFORMASI DALAM LAPORAN TAHUNAN (Studi Empiris Pada Perusahaan Barang Konsumsi yang Terdaftar di Bursa Efek Indonesia Periode 2008-2010)

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ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI TINGKAT KELUASAN PENGUNGKAPAN INFORMASI DALAM LAPORAN TAHUNAN (Studi Empiris Pada Perusahaan Barang Konsumsi yang Terdaftar di Bursa Efek Indonesia Periode 2008-2010)

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Title: ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI TINGKAT KELUASAN PENGUNGKAPAN INFORMASI DALAM LAPORAN TAHUNAN (Studi Empiris Pada Perusahaan Barang Konsumsi yang Terdaftar di Bursa Efek Indonesia Periode 2008-2010)
Author: Efrata, Chandra; Sherlita, Erly
Abstract: This study was conducted to examine the factors that have an influence on the extent of disclosure in annual financial statement of the company. This study used a sample consisting of 30 consumer goods companies listed on the Indonesia stock exchange from 2008 to 2011. The method used is a descriptive method. The test results indicate a positive influence among the factors of profitability, solvency, and size of the company against the breadth of information disclosure in annual financial statement of the company, while the liquidity factor has a negative effect on the extent of disclosure in corporate annual financial statement. The result shows that the factors of liquidity, solvency, profitability, and company size have a significant effect on the disclosure.
Description: -
URI: http://repository.widyatama.ac.id/xmlui/handle/123456789/2310
Date: 2012-03-27


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