Anda belum login :: 23 Nov 2024 05:04 WIB
Detail
BukuAnalisis Pengaruh Financial Leverage, Ukuran, Jenis Auditor Profitabilitas, Umur, Dan Risiko Terhadap Pengungkapan Laporan Perusahaan Manufaktur Periode 2011- 2013
Bibliografi
Author: Marini ; Kusumawati, Synthia Madya (Advisor)
Topik: Burwsa Efek Indonesia; Pengungkapan (Disclosure); Jenis Auditor; Leverage; Umur Perusahaan; Profitabilitas
Bahasa: (ID )    
Penerbit: Program Studi Akuntansi Fakultas Ekonomi dan Bisnis Unika Atma Jaya     Tempat Terbit: Jakarta    Tahun Terbit: 2015    
Jenis: Theses - Undergraduate Thesis
Fulltext: Marini's Undergraduate Theses.pdf (1.6MB; 54 download)
Ketersediaan
  • Perpustakaan Pusat (Semanggi)
    • Nomor Panggil: FEA-6389
    • Non-tandon: tidak ada
    • Tandon: 1
 Lihat Detail Induk
Abstract
This study aims to empirically eximine the factors that affect the level of financial statements discosure, using financial leverage, size, auditor type, profitability, age, and risk as independent variable. This study was conducted using multiple regression analysis and data processing with the E - views 6.0 program. The data in this research is secondary data obtained from the audited financial statements for 2010- 2014 and the annual report for 2011-2013. The population in this study amounted to 141 companies, which obtained a sample of 69 companies and 207 units of observation (69 companies multiplied by 3 years). The results from this study indicate that there are two independent variables to be significant with level of disclosure of firm report , financial leverage to be negative significant for determining the level disclosure and firm size has a positive significant with the level disclosure. While 4 other variables, auditor type, the profitability, firm age and firm risk insignificant with the level of disclosure.
Opini AndaKlik untuk menuliskan opini Anda tentang koleksi ini!

Lihat Sejarah Pengadaan  Konversi Metadata   Kembali
design
 
Process time: 0.15625 second(s)