Analisis Pengaruh Struktur Modal dan Tipe Kepemilikan Perusahaan Terhadap Kelengkapan Pengungkapan Laporan Keuangan  

Oleh:

Murdianingrum, Sri Luna ; Suryaningsum, Sri

Jenis: Article from Journal - ilmiah nasional
Dalam koleksi: Jurnal Ekonomi: Analisis ilmiah ekonomi, manajemen, keuangan dan akuntansi vol. XV no. 40 (Nov. 2005), page 176-187.
Topik: financial statement disclosure comprehensiveness; firm capital structure; type of stock ownership; financial informations.

Ketersediaan

Perpustakaan Pusat (Semanggi) Nomor Panggil: JJ140 Non-tandon: 1 (dapat dipinjam: 0) Tandon: tidak ada

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Isi artikel

Research about the quality offinancial statement disclosure comprehensiveness in its relationship with firm characteristics had been researched in inany countries. There are many difference result of the research. Probably because of the difference in independent and dependent variable characteristic was research and or difference of using statistics methodology. This study examines the effect between financial statement disclosure comprehensiveness, firm capital structure and type of stock ownership. This study used modified Wallace index as instrument to measure the comprehensiveness offinancial disclosure, and the debt ratio (DR), debt to equity ratio (DER), return on common stockholder equity (ROE), institutional ownership (IO), and managerial ownership (MOW). are the proxies for capital structure and ownership. The sample of this study are 10 firms listed in Jakarta Stock Exchange (JSX) in 1999 until 2002. This study finds that financial leverage is significantly ifl cantly associated with corporate financial disclosure comprehensiveness. Further, the type of ownership seems weakly associated with firms disclosure comprehensiveness. One ratio.for this result is the inequality ofpublic investor bargaining power in facing management, so that the public pressure for informnation ~m becomes powerless

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