CD Skripsi
Pengaruh Ukuran Perusahaan, Leverage, Likuiditas, Manajemen Laba, Ceo Duality, Kualitas Direksi Dan Kepemilikan Saham Asing Terhadap Tingkat Pengungkapan Laporan Keuangan ( Studi Studi Empiris Pada Perusahaan Sub Sektor Transportasi Yang Terdaftar Di Bursa Efek Indonesia Periode 2013-2018 )
This study aims to determine the effect of company size, leverage, liquidity, earnings
management, ceo duality, quality of directors and foreign share ownership on the level of
financial statement disclosure. The data used in this study are secondary data. The method
used for sample selection was purposive sampling. The number of samples in this study were
96 companies. Hypothesis testing in this study was carried out using the t statistical test. The
data analysis technique used in this study is multiple linear regression analysis and
moderated regression analysis using the statistical product and service solution (SPSS)
version 20.0 for windows data processing software program. The results of this study
indicate that company size, liquidity, ceo duality, and quality of directors have a significant
effect on the level of financial statement disclosure. Meanwhile, leverage, earnings
management and foreign share ownership have no effect on the level of financial statement
disclosure.
Keywords: Company Size, Leverage, Liquidity, Earnings Management, Ceo Duality, Quality
Of Directors, Foreign Share Ownership
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