Analisis Pengungkapan Kualitas Laporan Keuangan Perusahaan Non Finansial pada Perusahaan Bursa Efek Indonesia

Susanti, Apriliana (2020) Analisis Pengungkapan Kualitas Laporan Keuangan Perusahaan Non Finansial pada Perusahaan Bursa Efek Indonesia. Undergraduate thesis, Universitas Internasional Batam.

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Abstract

Penelitian ini bermaksud untuk mengetahui pengaruh profitabilitas, ukuran perusahaan, leverage, kepemilikan masyarakat dan tipe auditor terhadap kualitas pengungkapan laporan keuangan perusahaan non keuangan pada perusahaan Bursa Efek Indonesia (BEI). Populasi dalam penelitian ini merupakan perusahaan pada Bursa Efek Indonesia pada tahun 2014-2018. Total populasi pada tahun tersebut adalah 627 perusahaan dan sampel yang memenuhi kriteria adalah 358 perusahaan. Data yang di uji menggunakan regresi panel dengan aplikasi Eviews 10 untuk penilitian data ini. Dari hasil ini menunjukkan variabel ukuran perusahaan dan tipe auditor memiliki pengaruh signifikan terhadap kualitas pengungkapan laporan keuangan. Sedangkan variabel yang tidak berpengaruh signifikan adalah profitabilitas, leverage, dan kepemilikan masyarakat. ********************************************************************** This study discusses the effect of profitability, company size, leverage, public ownership and type of auditor on the quality of financial statement disclosure of non-financial companies on the Indonesia Stock Exchange (IDX). Research population is companies in the Indonesia Stock Exchange in 2014-2018. The total population in the year of research was 627 companies and the samples that fit the criteria were 358 companies. Retrieval data was tested by using panel regression with Eviews 10 application for researching this data. From these results, it indicates the variable company size and type of auditor has significant influence on the quality of financial statement disclosures, while the variables that have no significant effect are profitability, leverage, and community ownership.

Item Type: Thesis (Undergraduate)
Additional Information: Similarity: 24
Uncontrolled Keywords: profitability, company size, leverage, public ownership, and type of auditor.
Subjects: H Social Sciences > HF Commerce > HF5601 Accounting
H Social Sciences > HG Finance
Divisions: School of Economic and Business > Accounting
SWORD Depositor: Admin Repository Universitas Internasional Batam
Depositing User: Admin Repository Universitas Internasional Batam
Date Deposited: 27 Apr 2020 07:56
Last Modified: 02 Oct 2020 02:59
URI: http://repository.uib.ac.id/id/eprint/2150

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