Analysis of Factors Leverage, Liquidity, Profitability, Company Sizes, Managerial Ownership, and Institutional Ownership That Influences Voluntary Disclosure (Empirical Study of Companies in The Basic Industry And Chemicals, Miscellneus Industry and Con
| Main Authors: | Hasperi, Poni, Sri Rahayu, Wiralestari |
|---|---|
| Format: | Article info Journal |
| Terbitan: |
Magister Ilmu Akuntansi Universitas Jambi
, 2020
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| Online Access: |
https://online-journal.unja.ac.id/jaku/article/view/9254 |
Daftar Isi:
- This study entitled is Analysis of Leverage, Liquidity, Profitability, Company Size, and Managerial Ownership and Institutional Ownership Factors that Influence Voluntary Disclosure (Empirical Studies in Basic and Chemical Industrial Companies, Miscellaneous Industries and Consumption Industries of Goods Listed on the Indonesia Stock Exchange for 2015-2018 period). This study tested 65 companies after purposive sampling. Significance test results show leverage, liquidity, profitability, company size, managerial ownership, and institutional ownership significantly influence voluntary disclosure. The results showed that leverage has no significant effect on voluntary disclosure, liquidity has no significant effect on voluntary disclosure, profitability has no significant effect on voluntary disclosure, firm size is not significant on voluntary disclosure, managerial investment has significant effect on voluntary disclosure, the institutional selection is significantly related to voluntary disclosure. Keywords: Voluntary Disclosure, Leverage, Liquidity, Profitability, Company Size, Managerial Ownership, Institutional Ownership
- Penelitian ini berjudul Analisis Faktor Leverage, Liquiditas, Profitabilitas, Ukuran Perusahaan, dan Kepemilikan Manajerial dan Kepemilikan Institusional yang Mempengaruhi Voluntary Disclosure (Studi Empiris pada Perusahaan Sektor Indutri Dasar dan Kimia, Aneka Industri dan Industri Barang Konsumsi yang Terdaftar di Bursa Efek Indonesia Periode 2015-2018). Perusahaan sampel pada penelitian ini adalah sebanyak 65 perusahaan setelah dilakukan purposive sampling. Hasil uji signifikasi menunjukkan bahwa leverage, likuiditas, profitabilitas, ukuran perusahaan, kepemilikan manajerial, dan kepemilikan institusional berpengaruh signifikan terhadap voluntary disclosure. Hasil uji menunjukan bahwa leverage tidak berpengaruh signifikan terhadap voluntary disclosure, liquiditas tidak berpengaruh signifikan terhadap voluntary disclosure, profitabilitas tidak berpengaruh signifikan terhadap voluntary disclosure, ukuran perusahaan tidak berpengaruh signifikan terhadap voluntary disclosure, kepemilikan manajerial berpengaruh signifikan terhadap voluntary disclosure, kepemilikan institusional berpengaruh signifikan terhadap voluntary disclosure. Kata Kunci: Voluntary Disclosure, Leverage, Likuiditas, Profitabilitas, Ukuran Perusahaan, Kepemilikan Manajerial, Kepemilikan Institusional