Image of Pengaruh Current Ratio, Ukuran Perusahaan, Status Perusahaan, Umur Perusahaan, Porsi Kepemilikan Saham Publik, Leverage, Dan Profitabilitas Terhadap Kelengkapan Pengungkapan Laporan Keuangan (Studi Empiris Pada Perusahaan Property Dan Real Estate Yang Terdaftar Di Bei Tahun 2011-2015)
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Pengaruh Current Ratio, Ukuran Perusahaan, Status Perusahaan, Umur Perusahaan, Porsi Kepemilikan Saham Publik, Leverage, Dan Profitabilitas Terhadap Kelengkapan Pengungkapan Laporan Keuangan (Studi Empiris Pada Perusahaan Property Dan Real Estate Yang Terdaftar Di Bei Tahun 2011-2015)

This study aims at examining the influence of current ratio, company size, company status, company age, share ownership, leverage, and profitability on disclosure completeness of financial statements. The population of the study was property and real estate companies listed on BEI in 2011-2015. The sampling method used is purposive sampling with 75 companies. The method used in this study is linear multiple analysis. Independent variables in this study are current ratio measured by dividing current asset and current liability, company size measured by using Ln(asset), company status measured by using dummy, company age measured by counting the length of the standing company, share ownership measured by percentage of shares, leverage measured by using DER, and profitability measured by using ROA. While the dependent variable is disclosure completeness of financial statements measured by using index disclosure. Based on the results of the analysis, it shows that current ratio, share ownership, leverage, and profitability have no effect on disclosure completeness of financial statements with each value of significance of 0.381, 0.404, 0.968, 0.989. While the company size, company status, and company age have effect on disclosure completeness of financial statements with each value of significance of 0.042, 0.017, 0.008. The most dominant variable affecting the disclosure completeness of financial statements is company size because it has a beta value of 2.085 standard coefficient.
Keywords: current ratio, company size, company status, company age, share ownership, leverage, profitability, disclosure completeness.

Ketersediaan
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Perpustakaan Universitas Riau 02 03. 117 (0353)
02 03. 117 (0353)
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Informasi Detail
Judul Seri
-
No. Panggil
02 03. 117 (0353)
Penerbit
Pekanbaru : Universitas Riau – Fakultas Ekonomi Dan Bisnis – Akuntansi.,
Deskripsi Fisik
x, 96 hlm.: ill.; 29 cm
Bahasa
Indonesia
ISBN/ISSN
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Klasifikasi
02 03. 117 (0353)
Tipe Isi
-
Tipe Media
-
Tipe Pembawa
-
Edisi
-
Subjek
Akuntansi
Info Detail Spesifik
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Pernyataan Tanggungjawab
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