PENGARUH MANAJEMEN LABA DAN KINERJA KEUANGAN TERHADAP PENGUNGKAPAN LAPORAN KEUANGAN PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2014-2018
Daftar Isi:
- This study discusses earnings management, liquidity, solvency, and profitability for the disclosure of financial statements in manufacturing companies found on the Indonesia Stock Exchange in 2014-2018. This study uses descriptive quantitative methods. The method of data collection uses secondary data obtained from the official website of the Indonesia Stock Exchange. Data will be processed using IBM SPSS version 23. Data analysis techniques used are descriptive statistical tests, classic assumption tests, multiple linear regression analysis, and hypothesis testing. Based on the results of the research conducted, a conclusion is obtained at 1) the determination coefficient value is 0.070 or 7%; 2) earnings management, liquidity, and solvency do not affect financial reporting while profitability affects financial statement disclosures; 3) Test of significance of the regression coefficient shows that the independent variables in this study have an influence on the disclosure of financial statements.