PENGARUH KARAKTERISTIK PERUSAHAAN TERHADAP TINGKAT KELUASAN PENGUNGKAPAN LAPORAN KEUANGAN PADA SEKTOR INDUSTRI MAKANAN DAN MINUMAN YANG TERDAFTAR DI BURSA EFEK INDONESIA
Daftar Isi:
- The financial report information is a significant factor in achieving the money market efficiency and to facilitate public's accountability. One of the indicators for the financial report quality is all the data required in preparing the financial report. The purpose of this research is to test the influence of the company's characteristics which is reflected in the liquidity ratio, leverage ratio, profitability, the size of the company and publics' stock portion as the required information in preparing the financial report. This research will give knowledge to the decision maker in evaluating the company's accounting quality. The problems in this research are ( 1) Is there any influence in liquidity ratio, leverage ratio, profitability ratio, the size of the company and publics' stock portion both simultaneously and partially to the required data information in preparing the financial report, (2) How big is the influence of the company's characteristics in preparing the company's financial report The sample population of this research is the financial report of the foods and beverages manufacture company listed in Indonesia Stock Exchange. Sampling technique was using purposive sampling and has obtained 18 companies as the research sample. The length of observation was about 4 years from 2006- 2009. Therefore, total samples were 72 financial reports of foods and beverages manufacture companies listed in Indonesia Stock Exchange. The data analysis was using documented method. Data analysis technique was using Multiple Regression Analysis. The result of the Multiple Regression Analysis with the level of significant u = 5% showed that R2= 0.431, F=11.764, the significance= 0.000. This result shows that simultaneously there is a positive influence between company's characteristics which measure from the liquidity ratio, leverage ratio, profitability ratio, the size of the company and the public stocks which was positively influence to the completeness of the company's financial report. According to the research showed that the minimum completeness of the financial report data was 44.12% and the maximum of 85.29% with the average of 64.30%. This result showed that not all of the information required by Bapepam No. SE-02/PM/2002 dated December 27th 2002 was completely fulfilled fully by the companies (stock issuers).