Artikel Ilmiah : C1L012008 a.n. SEKAR ARDYNINGRUM
| NIM | C1L012008 |
|---|---|
| Namamhs | SEKAR ARDYNINGRUM |
| Judul Artikel | THE INFLUENCE OF COMPANY SIZE, PROFITABILITY, LEVERAGE, EARNING MANAGEMENT AND COUNTRY TOWARD VOLUNTARY DISCLOSURE IN ANNUAL REPORT OF BANKING SECTOR COMPANY IN INDONESIA AND MALAYSIA |
| Abstrak (Bhs. Indonesia) | Penelitian ini dilakukan untuk mengetahui pengaruh ukuran perusahaan, profitabilitas, leverage, manajemen laba, dan negara terhadap pengungkapan sukarela pada laporan tahunan perusahaan perbankan di Indonesia dan Malaysia tahun 2009-2014. Populasi pada penelitian ini menggunakan purposive sampling, dengan 29 perusahaan perbankan di Indonesia dan Malaysia. Pada penelitian ini, pengungkapan sukarela diukur dengan menggunakan checklist Hawashe (2014) dan disesuaikan dengan peraturan yang berlaku di Indonesia dan Malaysia. Peraturan di Malaysia yaitu Malaysia Accounting Standard Board (MASB). Sedangkan peraturan di Indonesia yaitu peraturan X.K.6 Keputusan Ketua Bapepam No: Kep-431/BL/2012. Hasil pengujian regresi dalam penelitian ini menunjukkan bahwa: (1) ukuran perusahaan dan profitabilitas berpengaruh positif terhadap pengungkapan sukarela; (2) leverage dan negara berpengaruh negatif terhadap pengungkapan sukarela; dan (3) manajemen laba tidak berpengaruh terhadap pengungkapan sukarela. |
| Abtrak (Bhs. Inggris) | This research was conducted to determine the effect of company size, profitability, leverage, earning management, and country to voluntary disclosure in annual report of banking sector company in Indonesia and Malaysia year 2009-2014. Population in this research using purposive sampling, who has 29 banking sector companies in Indonesia and Malaysia. This research, voluntary disclosure in annual report of banking sector companies measured by Hawashe (2014) checklist and adapted to the prevailing regulations in Indonesia and Malaysia. Extisting regulations in Malaysia, the Malaysia Accounting Standard Board (MASB). Whereas the existing regulation in Indonesia, the regulation X.K.6 the Chairman of Bapepam Number: Kep-431/BL/2012. Results of regression testing in this research indicate that: (1) company size and profitability positive effect on voluntary disclosure; (2) leverage and country negative effect on voluntary disclosure; and (3) earning management does not affect on voluntary disclosure. |
| Kata kunci | Voluntary Disclosure, Company Size, Profitability, Leverage, Earning Management, and Country. |
| Pembimbing 1 | Prof. Drs. Bambang Agus P., MA, Ph,D, Ak, CA |
| Pembimbing 2 | Dr. Margani Pinasti, M.Si, Ak, CA |
| Pembimbing 3 | Cristina Tri Setyorini, S.E, M.Si, Ph.D, Ak, CA |
| Tahun | 2016 |
| Jumlah Halaman | 88 |
| Tgl. Entri | 2016-05-03 14:21:12.633416 |