Utami, Ami Sri (2024) Faktor-Faktor Yang Mempengaruhi Pengungkapan Sukarela (Studi Empiris Pada Perusahaan Indeks Lq45 Yang Terdaftar Di Bei Periode 2016-2018). Ringkasan Skripsi thesis, Sekolah Tinggi Ilmu Ekonomi YKPN Yogyakarta.
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Ringkasan Ami Sri Utami 29986.pdf Download (1MB) |
Abstract
This study was to analyze the factors that influence on voluntary disclosure. The variables tested in this study are firm size, activity ratio, profitability, liquidity, and leverage. The sample collection technique used a purposive sampling method on companies listed in LQ45 index on the Indonesia Stock Exchange (IDX) in period of 2016-2018 and consists 69 companies. This study used Signaling Theory as theoretical basis to making hypotheses. Analysis technique that used is multiple linear regression. The results of this study show that firm size and activity ratio didn’t influence voluntary disclosure, while profitability, liquidity, and leverage had negative and significant influence on voluntary disclosure.
| Item Type: | Thesis (Ringkasan Skripsi) |
|---|---|
| Additional Information: | Tugas Akhir dapat dibaca di Perpustakaan dengan Call Number UTA f 6431/2019 |
| Uncontrolled Keywords: | firm size, activity ratio, profitability, liquidity, and leverage. |
| Subjects: | AKUNTANSI > Pasar Modal |
| Divisions: | Program Sarjana > Ringkasan Skripsi Akuntansi |
| Depositing User: | Unnamed user with email webmaster@stieykpn.ac.id |
| Date Deposited: | 06 Sep 2024 07:50 |
| Last Modified: | 06 Sep 2024 07:50 |
| URI: | http://repositorybaru.stieykpn.ac.id/id/eprint/2578 |
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