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Pengaruh Leverage Dan Firm Size Terhadap Luas Pengungkapan Sukarela (Studi Pada Perusahaan Manufaktur Yang Listing Dibursa Efek Indonesia Periode 2013 S.D 2015)

This study aims to determine the effect of leverage and firm size on the extent of voluntary disclosure both simultaneously and partially in manufacturing companies listed on the Indonesia Stock Exchange for 2013 until 2015. The population oh this research is 18 manufacturing and textile companies. Company with a 3 year observation year in which the data is examined by census. This study uses secondary data sourced from financial statement. The data analysis tecnique used is multiple linier regression assisted by the statistical package social sciences program. The results showed that leverage and firm size had a simultaneous effect on the extent of voluntary disclosure, while partially leverage had a positive effect on the extent of voluntary disclosure while firm size had a negative effect on the extent of voluntary disclosure.

Keyword: leverage, firm size and voluntary disclosure

Ketersediaan
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Perpustakaan Universitas Riau 05 01. 119 (0064)
05 01. 119 (0064)
Tersedia
Informasi Detail
Judul Seri
-
No. Panggil
05 01. 119 (0064)
Penerbit
Pekanbaru : Universitas Riau - FKIP – Pendidikan Ekonomi.,
Deskripsi Fisik
viii, 53 hlm.; ill.; 29 cm
Bahasa
Indonesia
ISBN/ISSN
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Klasifikasi
05 01. 119 (0064)
Tipe Isi
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Tipe Media
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Tipe Pembawa
-
Edisi
-
Subjek
PENDIDIKAN EKONOMI
Info Detail Spesifik
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Pernyataan Tanggungjawab
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