PENGARUH INFORMASI KEUANGAN DAN NON KEUANGAN TERHADAP TINGKAT KELENGKAPAN PENGUNGKAPAN SUKARELA DALAM LAPORAN TAHUNAN PERUSAHAAN

Putri, Ika Swasti (2010) PENGARUH INFORMASI KEUANGAN DAN NON KEUANGAN TERHADAP TINGKAT KELENGKAPAN PENGUNGKAPAN SUKARELA DALAM LAPORAN TAHUNAN PERUSAHAAN. Other thesis, Universitas Sebelas Maret.

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    Abstract

    Purpose of this research is to examine the effect of financial and non financial information of financial reporting to level of corporate voluntary disclosure from property company that listed at Indonesian Stock Exchange. Populations in this research are all of property company that listed at Indonesian stock exchange. Sampling methods is purposive sampling. model of multiple regression use to test hypothesis. Result of this research show that: 1). liquidity had no significance 0.490, its mean that liquidity had significance influence to voluntary disclosure, 2). leverage had significance 0.004, its mean that leverage had significance influence to voluntary disclosure,3). Profitability had significance 0.017, its mean that profitability had significance influence to voluntary disclosure, 4). Firm size had significance 0.004, its mean that Firm size had significance influence to voluntary disclosure, 5). Managerial ownership had significance 0.586, its mean that managerial ownership had no significance influence to voluntary disclosure, 6). institutional ownership had significance 0.294, its mean that institutional ownership had no significance influence to voluntary disclosure Key word : Voluntary disclosure, liquidity, leverage, profitability, managerial ownership and instutional ownership

    Item Type: Thesis (Other)
    Subjects: H Social Sciences > HB Economic Theory
    Divisions: Fakultas Ekonomi > Akuntansi
    Depositing User: Muhammad Yahya Kipti
    Date Deposited: 12 Jul 2013 00:17
    Last Modified: 12 Jul 2013 00:17
    URI: https://eprints.uns.ac.id/id/eprint/2213

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