PENGARUH UKURAN PERUSAHAAN, KEPEMILIKAN SAHAM PUBLIK, DAN LIKUIDITAS TERHADAP PENGUNGKAPAN WAJIB LAPORAN KEUANGAN
The purpose of this research is to examine the influence of firm size, public ownership, and liquidity on mandatory disclosure financial statement in property and real estate companies listed at Indonesian Stock Exchange during 2009-2011. The sample which is used in this research property and real e...
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| Format: | Article |
| Language: | English |
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Universitas Negeri Jakarta
2013-12-01
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| Series: | Jurnal Ilmiah Wahana Akuntansi |
| Subjects: | |
| Online Access: | http://journal.unj.ac.id/unj/index.php/wahana-akuntansi/article/view/858/766 |
| _version_ | 1818569508388864000 |
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| author | Tuidza Indah Permata |
| author_facet | Tuidza Indah Permata |
| author_sort | Tuidza Indah Permata |
| collection | DOAJ |
| description | The purpose of this research is to examine the influence of firm size, public ownership, and liquidity on mandatory disclosure financial statement in property and real estate companies listed at Indonesian Stock Exchange during 2009-2011. The sample which is used in this research property and real estate companies listed at Indonesian Stock Exchange on period of 2009-2011. This research is using purposive sampling method to determine the sample and resulted 21 companies as research sample. Multiple regression model and statistic descriptive is used to analysis data. The result of this research shows that firm size, public ownership, and liquidity are simultaneously influence to mandatory disclosure financial statement. Firm size, public ownership, and liquidity had positive effect to mandatory disclosure financial statement. The coefficient of determination (R2) is 0,468 which indicates that the model can explain the influence of independent variables to dependent variable. |
| first_indexed | 2024-12-14T06:48:56Z |
| format | Article |
| id | doaj.art-97dcdc061d244afeba236f317d7780fc |
| institution | Directory Open Access Journal |
| issn | 2302-1810 |
| language | English |
| last_indexed | 2024-12-14T06:48:56Z |
| publishDate | 2013-12-01 |
| publisher | Universitas Negeri Jakarta |
| record_format | Article |
| series | Jurnal Ilmiah Wahana Akuntansi |
| spelling | doaj.art-97dcdc061d244afeba236f317d7780fc2022-12-21T23:12:57ZengUniversitas Negeri JakartaJurnal Ilmiah Wahana Akuntansi2302-18102013-12-0182118136PENGARUH UKURAN PERUSAHAAN, KEPEMILIKAN SAHAM PUBLIK, DAN LIKUIDITAS TERHADAP PENGUNGKAPAN WAJIB LAPORAN KEUANGANTuidza Indah Permata0Fakultas Ekonomi Unversitas Negeri JakartaThe purpose of this research is to examine the influence of firm size, public ownership, and liquidity on mandatory disclosure financial statement in property and real estate companies listed at Indonesian Stock Exchange during 2009-2011. The sample which is used in this research property and real estate companies listed at Indonesian Stock Exchange on period of 2009-2011. This research is using purposive sampling method to determine the sample and resulted 21 companies as research sample. Multiple regression model and statistic descriptive is used to analysis data. The result of this research shows that firm size, public ownership, and liquidity are simultaneously influence to mandatory disclosure financial statement. Firm size, public ownership, and liquidity had positive effect to mandatory disclosure financial statement. The coefficient of determination (R2) is 0,468 which indicates that the model can explain the influence of independent variables to dependent variable.http://journal.unj.ac.id/unj/index.php/wahana-akuntansi/article/view/858/766firm sizepublic ownershipliquiditymandatory disclosure financial statement |
| spellingShingle | Tuidza Indah Permata PENGARUH UKURAN PERUSAHAAN, KEPEMILIKAN SAHAM PUBLIK, DAN LIKUIDITAS TERHADAP PENGUNGKAPAN WAJIB LAPORAN KEUANGAN Jurnal Ilmiah Wahana Akuntansi firm size public ownership liquidity mandatory disclosure financial statement |
| title | PENGARUH UKURAN PERUSAHAAN, KEPEMILIKAN SAHAM PUBLIK, DAN LIKUIDITAS TERHADAP PENGUNGKAPAN WAJIB LAPORAN KEUANGAN |
| title_full | PENGARUH UKURAN PERUSAHAAN, KEPEMILIKAN SAHAM PUBLIK, DAN LIKUIDITAS TERHADAP PENGUNGKAPAN WAJIB LAPORAN KEUANGAN |
| title_fullStr | PENGARUH UKURAN PERUSAHAAN, KEPEMILIKAN SAHAM PUBLIK, DAN LIKUIDITAS TERHADAP PENGUNGKAPAN WAJIB LAPORAN KEUANGAN |
| title_full_unstemmed | PENGARUH UKURAN PERUSAHAAN, KEPEMILIKAN SAHAM PUBLIK, DAN LIKUIDITAS TERHADAP PENGUNGKAPAN WAJIB LAPORAN KEUANGAN |
| title_short | PENGARUH UKURAN PERUSAHAAN, KEPEMILIKAN SAHAM PUBLIK, DAN LIKUIDITAS TERHADAP PENGUNGKAPAN WAJIB LAPORAN KEUANGAN |
| title_sort | pengaruh ukuran perusahaan kepemilikan saham publik dan likuiditas terhadap pengungkapan wajib laporan keuangan |
| topic | firm size public ownership liquidity mandatory disclosure financial statement |
| url | http://journal.unj.ac.id/unj/index.php/wahana-akuntansi/article/view/858/766 |
| work_keys_str_mv | AT tuidzaindahpermata pengaruhukuranperusahaankepemilikansahampublikdanlikuiditasterhadappengungkapanwajiblaporankeuangan |