Pengaruh Struktur Modal, Kepemilikan Saham Publik, Profitabilitas dan Umur Perusahaan Terhadap Tingkat Kelengkapan Pengungkapan Laporan Keuangan pada Perusahaan Property and Real Estate yang Terdaftar di BEI
The objective of this research is to know the influence of capital structure, public shares, profitability and firm age to the disclosure of financial report the corporates of property and real estate which have been listed in Indonesian Stock Exchange on period 2006-2009.Sampling method that used is purposive sampling and there are 12 companies that will be research objects. Data that used in this research is financial statement from each company that published on website www.idx.co.id. Analysis method that used in this research is quantitative method with Multiple Regression Analysis.The result of research by t-test shows that capital structure not influence disclosure of financial statement with signification 0.863 > 0.05. Public share have significant influence to disclosure of financial statement with signification 0.004 < 0.05. Profitability not influence disclosure of financial statement with signification 0.127 > 0.05. Firm age have significant influence to disclosure of financial statement with signification 0.003 < 0.05. The result of research by F- test shows that capital structure, public shares, profitability and firm age have significant influence to disclosure of financial statement with signification 0.001 < 0.05.
Year of publication: |
2011-05-02
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Authors: | Sinurat, Frengky |
Other Persons: | Syarief, Firman (contributor) |
Subject: | Struktur Modal | Kepemilikan Saham Publik | Profitabilitas | Umur Perusahaan | Kelengkapan Pengungkapan Laporan Keuangan |
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