Artikel Ilmiah : C1C010086 a.n. NINDA FAJRIYAH
| NIM | C1C010086 |
|---|---|
| Namamhs | NINDA FAJRIYAH |
| Judul Artikel | PENGARUH INFORMASI KEUANGAN DAN NON KEUANGAN TERHADAP TINGKAT KELENGKAPAN PENGUNGKAPAN SUKARELA |
| Abstrak (Bhs. Indonesia) | Penelitian ini bertujuan untuk memperoleh bukti empiris tentang pengaruh informasi keuangan (likuiditas, leverage, profitabilitas, ukuran perusahaan) dan informasi non keuangan (kepemilikan manajerial dan kepemilikan institusional) dalam laporan keuangan terhadap tingkat kelengkapan pengungkapan sukarela laporan tahunan. Populasi dalam penelitian ini adalah perusahaan property, real estate andbuilding constructionyang terdaftar di BEI tahun 2010 – 2013. Hasil dari pengujian dalam penelitian ini menunjukkan bahwaleverage,ukuran perusahaan kepemilikan manajerial dan kepemilikan institusional mempunyai pengaruh yang signifikan terhadap tingkat kelengkapan pengungkapan sukarela. Sedangkan likuiditas dan profitabilitas tidak mempunyai pengaruh yang signifikan terhadap tingkat kelengkapan pengungkapan sukarela. |
| Abtrak (Bhs. Inggris) | This research is a kuantitatif research on annual reports of property, real estate, and building construction company that listed at Indonesian Stock Exchange from 2010 until 2013. Thetitle in this research is: “The Influence of Financial and NonFinancial Information to Level of Corporate Voluntary Disclosure”. Purpose of this research is to examine the influence of financial (liquidity, leverage, profitability, company size) and nonfinancial (manajerial ownership, institutional ownership) information of annual report to level of corporate voluntary disclosurefrom property, real estate, and building construction company. Populations in this research are all of property, real estate, and building construction company that listed at Indonesian Stock Exchange fom 2010 until 2013. Sampling methods is purposive sampling. model of multiple regression. The result of this research and analysis with using multiple regression analysis show that leverage, company size, manajerial ownership and institutional ownership had significance influence to voluntary disclosure. Therefore liquidity and profitability had no significance influence to voluntary disclosure. As implication from the conclusion above, increase the voluntary disclosure in the annual report, the company ofof property, real estate, and building construction company that listed at Indonesian Stock Exchange |
| Kata kunci | likuiditas, leverage, profitabilitas, ukuran perusahaan, kepemilikan manajerial, kepemilikan institusional, tingkat kelengkapan pengungkapan sukarela |
| Pembimbing 1 | Drs. Havid Sularso, M.M, Ak, CA |
| Pembimbing 2 | Drs. Sukirman, M.Acc, Ak, CA |
| Pembimbing 3 | Drs. Rasyid Mei Mustafa, M.M, Ak |
| Tahun | 2015 |
| Jumlah Halaman | 21 |
| Tgl. Entri | 2015-04-14 22:04:53.911727 |