PENGARUH LEVERAGE, LIKUIDITAS, PROFITABILITAS, EARNINGS PER SHARE, UMUR PERUSAHAAN, DAN PORSI PEMILIKAN SAHAM PUBLIK TERHADAP KELENGKAPAN PENGUNGKAPAN LAPORAN KEUANGAN (Studi pada Perusahaan Manufaktur yang Terdaftar pada Bursa Efek Indonesia)
| Main Author: | YUSUF, ALI |
|---|---|
| Format: | Thesis NonPeerReviewed Book |
| Bahasa: | eng |
| Terbitan: |
, 2008
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| Subjects: | |
| Online Access: |
http://eprints.umm.ac.id/7094/1/PENGARUH_LEVERAGE.pdf http://eprints.umm.ac.id/7094/ |
Daftar Isi:
- This research represent empirical study, with title “Influence Of Leverage, Liquidity, Profitability, Earnings Per Share, Age Company, and Portion Ownership of Public Share to Equipment of Expression Financial Statement (Study at Manufacturing Business which Enlist at Effect Exchange Indonesia ". Intention of this research is to get empirical evidence and also to strengthen previous research about influence between leverage, liquidity, profitability, earnings per share (EPS), old age Company, and portion ownership of public share to equipment of financial statement expression. In this research, writer take hypothesis, that is: That there are influence between leverage, liquidity, profitability, earnings per share, old age company, and portion ownership of public share to equipment of financial statement expression. Analyzer used to know do there are influence of variables above to equipment of financial statement expression at manufacturing business which enlist in BEI that is conducted by means of ... assist SPSS Windows Ver for 12.0 by using Classic Test Assumption. As for which is used in classic assumption test for example is: Test of Normality Data, Auto Test of Correlation, Test Multikolonierity, and Test of Heteroskedastisity. Of the test all conditions have fulfilled. Steps hereinafter analyze doubled regression between independent variable with variable of dependent. This analysis is conducted with Test of F (F-Test) and Test of t (t-test). Yardstick to determine hypothesis by using test of F and test of t, that is if Asym. Sig. (2-tailed) < 0,05 hence Ho refused and ha accepted conversely if Asym. Sig. (2-tailed) > 0,05 hence Ho accepted and ha refused Result of calculation with analysis test F yield DER, CR, ROA, EPS, age, and portion ownership of public share with probability value (0,001 < 0,05). While result of analysis with test of t yield leverage; ratio equity to dept with probability value < (0,007 < 0,05), liquidity; ratio current with probability value < (0,577 > 0,05), profitability ratio; asset on return with probability value < (0,637 > 0,05), earnings per share with probability value < (0,047 < 0,05), company age with probability value (0,428 > 0,05), portion ownership of public share with probability value (0,044 < 0,05). From result of research indicate that by together variable of leverage, liquidity, profitability, old age portion and company ownership of public share can influence equipment of financial statement expression. While by partial with storey; level of significance equal to 5% only variable of leverage portion, earnings per share, and ownership of public share by significant positive influence equipment of financial statement expression, where value of sig equal to 0.007, 0.047, and this 0.038 value far reside in under storey; level of significance