Artikel Ilmiah : C1L008025 a.n. DHIKA SEPTRI ANDINI
| NIM | C1L008025 |
|---|---|
| Namamhs | DHIKA SEPTRI ANDINI |
| Judul Artikel | THE ANALYSIS OF INFLUENCE OF COMPANY CHARACTERISTICS ON VOLUNTARY DISCLOSURE OF ANNUAL REPORT (STUDY IN LQ 45 COMPANIES LISTED ON BEI) |
| Abstrak (Bhs. Indonesia) | ABSTRAK (RINGKASAN) Penelitian ini berjudul “The Analysis Of Influence Of Company Characteristics On Voluntary Disclosure Of Annual Report (Study In LQ 45 Companies Listed On BEI)”. Tujuan penelitian ini adalah untuk mengetahui pengaruh karakteristik perusahaan terhadap pengungkapan sukarela di perusahaan. Penelitian ini merupakan data sekunder yang menggunakan laporan tahunan perusahaan LQ 45 yang terdaftar di BEI . Metode pengambilan sampel yang digunakan yaitu metode purposive sampling dengan total sampel 14 perusahaan. Analisis data menggunakan analisis asumsi klasik, analisis regresi dan analisis uji hipotesis. Dari hasil penelitian diketahui bahwa variabel ukuran perusahaan, profitabilitas dan umur perusahaan tidak memberikan pengaruh terhadap pengungkapan sukarela. Sedangkan, variabel likuiditas, leverage dan tipe kepemilikan memberikan pengaruh terhadap pengungkapan sukarela. |
| Abtrak (Bhs. Inggris) | ABSTRACT This research was entitled “The Analysis Of Influence Of Company Characteristics On Voluntary Disclosure Of Annual Report (Study In LQ 45 Companies Listed On BEI)”. The research objectives of this research was to determine the effect company characteristics on company voluntary disclosure. This research is secondary data that used annual report of LQ 45 company listed on BEI. The sampling technique method used was purposive sampling with the total sample of 14 companies. The data analyses used were classical assumption test, regression analysis and hypotheses testing. The result shows that the firm size, profitability and firm age does not give positive influence on voluntary disclosure. Thus, variable of liquidity, leverage and ownership type give positiv influence on voluntary disclosure. |
| Kata kunci | Voluntary Disclosure, firm size, liquidity, leverage, ownership type, profitability and firm age. |
| Pembimbing 1 | Drs. Bambang Agus Pramuka. M.Acc, P.hd, Ak |
| Pembimbing 2 | Dra. Triani Arofah, M.Si, Ak |
| Pembimbing 3 | |
| Tahun | 2013 |
| Jumlah Halaman | 64 |
| Tgl. Entri | (belum diset) |