%A NIM. 12390075 AGUS NUR ROHIM
%O Dr. Misnen Ardiansyah, SE., M. Si., Ak., CA
%T PENGARUH UKURAN PERUSAHAAN, PROFITABILITAS, LEVERAGE,
JENIS KEPEMILIKAN SAHAM, DAN LIKUIDITAS TERHADAP LUAS
VOLUNTARY DISCLOSURE PADA PERUSAHAAN YANG TERDAFTAR
DI ISSI PERIODE 2010-2015
%X Disclosure of financial statements is an attempt on the part of management to
disclose truthfully about the information related to the company both keaungan
and nonfinancial public. Broadly speaking there are two kinds of financial
statement disclosure, namely mandatory disclosure (disclosure required) and
voluntary disclosure (voluntary disclosure). This study aims to find empirical
evidence about the influence of company size, profitability, leverage, and the type
of ownership of the stock price and liquidity of the Voluntary Disclosure.
The sample in this study were taken by using purposive sampling and 5
samples obtained agricultural sector companies listed on ISSI. The period used in
the study was 6 years ie from 2010 to 2015. The analytical method used is the
method of panel data regression.
The results showed that simultaneous variable firm size, profitability,
leverage, and the type of ownership affect the Voluntary disclosure. While
partially variable firm size positively affects Voluntary disclosure. While variable
profitability, leverage, and the type of ownership does not affect the voluntary
disclosure. Negatively affect the liquidity variables Voluntary disclosure
%K Company Size, Profitability, Leverage, Type Shareholding, Liquidity
and Voluntary disclosure.
%D 2016
%I UIN SUNAN KALIJAGA YOGYAKARTA
%L digilib22412