SULISTIONO, ADE EKO (2018) PENGARUH UKURAN PERUSAHAAN, PROFITABILITAS, DAN LEVERAGE TERHADAP PENGUNGKAPAN LAPORAN KEUANGAN PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BEI PERIODE 2014-2016. Skripsi thesis, Sekolah Tinggi Ilmu Ekonomi Indonesia Jakarta.
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Abstract
ABSTRAK Penelitian ini bertujuan untuk menguji secara empiris ukuran perushaan, rasio profitabilitas, dan rasio leverage terhadap pengungkapan laporan keuangan pada perusahaan. Penelitian ini dilakukan karena adanya fenomena hasil penelitian yang berbeda-beda yang ditemukan oleh peneliti sebelumnya. Penelitian ini manggunakan jenis penelitian deskriptif pendekatan kuantitatif, yang diukur dengan menggunakan metoda berbasis regresi linier berganda dengan SPSS 22.00. Populasi penelitian ini adalah perusahaan manufaktur sektor industri dasar & kimiayang terdaftar di BEI periode 2014- 2016. Total sample penelitian berjumlah 17 perusahaan yang ditentukan melalui purposive samplingsehingga total observasi dalam penelitian ini sebanyak 51 laporan keuangan. Data yang digunakan dalam penelitian ini berupa data sekunder. Dalam pengumpulan data penelitian ini menggunakan data time series melalui situs resmi IDX:www.idx.co.id. Berdasarkan hasil pengujian dan analisis menggunakan ststistik deskriptif, analisis regresi linier berganda maka diperoleh bahwa secara simultan variabel ukuran perusahaan, profitabilitas, dan leverage berpengaruh terhadap pengungkapan laporan keuangan. Secara parsial, variabel ukuran perusahaan berpengaruh positif dan signifikan terhadap pengungkapan laporan keuangan. Sedangkan variabel profitabilitas dan leverage tidak berpengaruh terhadap pengungkapan laporan keuangan. Kata Kunci : Ukuran Perusahaan, Profitabilitas, Leverage, dan Pengungkapan Laporan Keuangan// ABSTRACT The puspose of this study was to analyze the influence between company size, profitability ratio, and leverage ratio to the disclosure of the financial statments in manufacturing firms. The research has been done due to the differentiation of the result of previous studies (research gaps) from some earlier findings. This research used descriptive research type of quantitative approach, as measured by multiple linear regression method with SPSS 22.00. The population of this research is basic of industry & chemistry sector manufacturing firms in BEI period 2014-2016. Total sample in this research were 17 firms that selected by purposive sampling so the total observation in this study as many as 51 financial statements. The data used in this research is secondary data. In collecting this research data using time series data through IDX official website: www.idx.co.id. Based on the results of testing and analysis by descriptive stastistic, multiple regression analysis it is obtained that. Simultaneously, company size, profitability ratio, and leverage ratio have an influenceto the disclosure of the financial statments. Partially, company size have an positive influence and significant to the disclosure of the financial statments. While the variable profitability and leverage no influence to the disclosure of the financial statments. Keywords: Company Size, Profitability, Leverage, and The Disclosure of The Financial Statment
| Item Type: | Thesis (Skripsi) | ||||||||
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| Uncontrolled Keywords: | Ukuran Perusahaan, Profitabilitas, Leverage, dan Pengungkapan Laporan Keuangan | ||||||||
| Subjects: | Akuntansi > Akuntansi Keuangan | ||||||||
| Divisions: | S1 Akuntansi | ||||||||
| Depositing User: | Mr Miptahudin Almurtado | ||||||||
| Date Deposited: | 20 Dec 2022 03:33 | ||||||||
| Last Modified: | 20 Dec 2022 03:33 | ||||||||
| URI: | http://repository.stei.ac.id/id/eprint/9108 |
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