PENGARUH UKURAN PERUSAHAAN DAN KEPEMILIKAN MANAJERIAL TERHADAP PENGUNGKAPAN LAPORAN KEUANGAN
The purpose of this study was to analyze the variables that Influence the size of the company and managerial ownership on the disclosure of financial statements This study includes a quantitative descriptive study, which reveal the size of the influence between variables expressed in figures. The po...
| Main Authors: | , |
|---|---|
| Format: | Article |
| Language: | English |
| Published: |
Universitas Serang Raya
2016-07-01
|
| Series: | Jurnal Akuntansi: Kajian Ilmiah Akuntansi |
| Online Access: | https://e-jurnal.lppmunsera.org/index.php/Akuntansi/article/view/212 |
| Summary: | The purpose of this study was to analyze the variables that Influence the size of the company and managerial ownership on the disclosure of financial statements This study includes a quantitative descriptive study, which reveal the size of the influence between variables expressed in figures. The population in this study is a real estate company listed on the Indonesia Stock Exchange in 2010-2014. The research sample of 10 companies during the fifth period, in order to get a sample of 15 taken by purposive sampling technique. The data used is secondary data taken with engineering documentation. This research testing methods through multiple linear regression analysis with SPSS 20. The results showed the simultaneous measurement company and managerial ownership affect the disclosure of financial statements. Partially size significantly influence the company's financial statement disclosure and managerial ownership affect the disclosure of financial statements.The conclusions of this research is only the size of the company having a significant effect on the disclosure of financial statements. Suggestions for further research about to conduct similar research in order to add a sample in which the unit of analysis in this study is not only on the type of real estate that research produced can be better than the previous research.
Keywords: company size, managerial ownership, financial statement disclosure |
|---|---|
| ISSN: | 2339-2436 2549-5968 |