CD Skripsi

Analisis Pengaruh Account Receivable Turnonver, Rasio Solvabilitas, Status Perusahaan, Umur Perusahaan, Dan Ukuran Perusahaan Terhadap Pengungkapan Laporan Keuangan Pada Perusahaan Wholesale And Retail Trade Yang Terdaftar Di Bei

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Disclosure of financial statements is a significant factor in achieving an efficient capital market and public accountability. One of measurement used to measure the quality of company’s financial reporting disclosure is the completeness of financial reporting disclosure.
In this study, we attempt empirically to investigate the relationship between account receivable turnover, leverage ratio, firm status, age of company, and firm size and disclosure of the financial statements. The samples are selected by using purposive sampling method, for all wholesale and retail trade company listed in Indonesia stock Exchange. Four years observation period from 2009-2011 are used as the population.
The statistic method used to test hypothesis is multiple regression analysis. The results of the study indicate that firm size is significantly influence towards the level of disclosure of financial statement. The others such as account receivable turnover, leverage ratio, firm status, age of company do not indicate significant influence towards the level of disclosure of financial statements of a company.
Keywords: disclosure of financial statement, account receivable turnover, leverage ratio, firm status, age of company, and firm size.

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Ketersediaan

Informasi Detail

Judul Seri

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No. Panggil

02 03.113 (0121)

Penerbit

Pekanbaru : Universitas Riau - FEKON - Akuntansi., 2013

Deskripsi Fisik

ix, 79 hlm.;ill.; 29 cm

Bahasa

ISBN/ISSN

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Klasifikasi

02 03.113 (0121)

Tipe Isi

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Tipe Media

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Tipe Pembawa

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Edisi

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Subjek

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Info Detail Spesifik

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Pernyataan Tanggungjawab

Dewa

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