CD Skripsi
Pengaruh Ukuran Perusahaan, Leverage, Likuiditas, Manajemen Laba Dan Ceo Duality Terhadap Tingkat Pengungkapan Laporan Keuangan (Studi Pada Perusahaan Sub Sektor Transportasi Dan Logistic Yang Terdaftar Di Bursa Efek Indonesia Periode 2017-2019)
ABSTRACT
This study aims to examine the effect of firm size, leverage, liquidity,
earnings management and CEO duality on the level of disclosure of financial
statements.
The population of this study is the transportation and logistics sub-sector
companies listed on the Indonesia Stock Exchange (IDX) in the 2017-2019 period.
The research sample was selected using the purposive sampling method. The
sample selected in this study was 17 companies and selected based on
predetermined criteria. The data analysis method used is multiple linear
regression.
The results of the study show that leverage, liquidity, and earnings
management have a significant effect on the level of disclosure of financial
statements. Meanwhile, company size and CEO Duality have no significant effect
on the level of disclosure of financial statements.
Keywords: Company Size, Leverage, Liquidity, Earnings Management and CEO
Duality.
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