PENGARUH PROFITABILITAS, LEVERAGE, STRUKTUR KEPEMILIKAN PUBLIK, DAN INSTITUSIONAL TERHADAP LUAS PENGUNGKAPAN LAPORAN KEUANGAN TAHUNAN PERUSAHAAN Studi Kasus pada Perusahaan Manufaktur yang Terdaftar Di BEI Tahun 2011-2014
| Main Author: | Ikhwan, Muhammad |
|---|---|
| Format: | Thesis NonPeerReviewed Book |
| Bahasa: | ind |
| Terbitan: |
, 2016
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| Subjects: | |
| Online Access: |
https://eprints.untirta.ac.id/13557/1/PENGARUH%20PROFITABILITAS%2C%20LEVERAGE%2C%20STRUKTUR%20KEPEMILIKAN%20PUBLIK%2C%20DAN%20INSTITUSIONAL%20TERHADAP%20LUAS%20P.PDF https://eprints.untirta.ac.id/13557/ https://feb.untirta.ac.id/ |
Daftar Isi:
- The purpose of this study was to determine the influence of profitability, leverage, and institutional structure of public ownership of the disclosure of annual financial statements of the company. The sampling is done by using purposive sampling method, the sampling technique using specific constraints and considerations so that the selected samples relevant to the purpose of research. Number of samples obtained by 27 companies listed in the Indonesia Stock Exchange. Data were analyzed with descriptive analysis and multiple regression analysis. The analysis showed that the profitability and leverage significantly positive effect on firm value. This means more and better application of the profit derived by an enterprise and the smaller the degree of leverage by companies, the disclosure of financial statements of companies will be more extensive, and more variety of all information that is disclosed. Second, the institutional structure of public ownership and no significant effect on the disclosure of annual financial statements of a company. Keywords: profitability, leverage, public ownership structure, institutional ownership structure, extensive disclosures