FITRIYANTI, FITRIYANTI and FITRIASURI, FITRIASURI (2022) FAKTOR-FAKTOR YANG MEMPENGARUHI KELENGKAPAN PENGUNGKAPAN LAPORAN KEUANGAN PADA PERUSAHAAN PERBANKAN. FAKTOR-FAKTOR YANG MEMPENGARUHI KELENGKAPAN PENGUNGKAPAN LAPORAN KEUANGAN PADA PERUSAHAAN PERBANKAN.
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Abstract
The aim of this study is to determine the effect of the level of leverage, firm size, public ownership and the reputation of a public accounting firm, to a financial statements disclosure in the banking industry that were listed in the Indonesia Stock Exchange. Collecting data is using porposive samping methode to the banking companies that listed in the Indonesia Stock Exchange at 2014 with total population 42 companies and as samples 38 companies There are 33 disclosure items to detect the extent of financial statements disclosure. This research uses multiple regression that use to examine the influence of leverage, firm size, public ownership and the reputation of a public accounting firm on disclosure in financial statements. The result of this research showed those independent variables that have significant influence on extent of disclosure is firm size, public ownership. However, leverage, and the reputation of a public accounting firm do not show significant influence on the extent of disclosures. Furthermore, the result of content analysis shows that the extent of disclosure in company’s annual reports is still low.
| Item Type: | Article |
|---|---|
| Subjects: | H Social Sciences > H Social Sciences (General) |
| Divisions: | Faculty of Law, Arts and Social Sciences > School of Management |
| Depositing User: | Mr Edi Surya Negara |
| Date Deposited: | 21 Jun 2022 05:01 |
| Last Modified: | 21 Jun 2022 05:01 |
| URI: | http://eprints.binadarma.ac.id/id/eprint/13667 |
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