Analisis Pengaruh Struktural Perusahaan, Keterlibatan Pasar dan Kinerja Perusahaan Terhadap Transparansi Laporan Laba Rugi

Anni, Mely (2012) Analisis Pengaruh Struktural Perusahaan, Keterlibatan Pasar dan Kinerja Perusahaan Terhadap Transparansi Laporan Laba Rugi. Undergraduate thesis, Universitas Internasional Batam.

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Abstract

The aim of this research was intended to find the factors that influence income statement transparency. As users of financial statement, specifically income statement demanding for better disclosure of quality information. The income statement is important because it reports the operating performance of the company. The greater the transparency of income statement, the more useful it will be for current and potential investor to make investment decision and for the management to evaluate and improve its performance. The sample of this research used the companies that listed at Bursa Efek Malaysia in the period of 2006 till 2010 with purposive sampling method, which can classified as causal comparative research. The tools analysis used in this research was multiple linier regression.The characteristics were grouped into three groups of variable: firms’ structural (firm size, leverage and number of shareholders), market related (industry type) and firms’ perfomance (profit margin, return on equity and liquidity). The results of this research show that firm size, number of shareholders which categorized as firms’ structural and profit margin, return on equity, liquidity which categorized as firms’ performance were significantly associated with income statement transparency. Keywords: Income statement transparency, disclosure and transparency, firm’s structural, market related, firm’s performance.

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