RUDISTYA, NADYA ILLENA (2019) PENGARUH PROFITABILITAS, LEVERAGE, USIA LISTING, FREKUENSI RAPAT DIREKSI, DAN SPESIALISASI INDUSTRI KAP TERHADAP LUAS PENGUNGKAPAN SUKARELA LAPORAN TAHUNAN PERUSAHAAN. S1 thesis, Universitas Mercu Buana Jakarta.
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Abstract
This study aims to examine the influence of profitability, leverage, age of listing, frequency of board meetings and KAP industry specialization on the extent of voluntary disclosure. The dependent variable in this study is that the extent of voluntary disclosure is measured using a voluntary disclosure index. Which the independent variables are profitability, leverage, age of listing, frequency of board meetings and KAP industry specialization. The population used is manufacturing companies that are listed on the Indonesia Stock Exchange (IDX) in 2016-2017. The sample was selected using a purposive sampling method sampled companies there are 50 companies with a total number of samples in this study were 100 data. Testing uses the classic assumption test with multiple linear regression analysis methods. The results of the study showed that profitability, leverage, age of listing, frequency of board meetings and KAP industry specialization have a influence simultaneously on the extent of voluntary disclosure. Partially profitability, age of listing, frequency of board meetings and KAP industry specializations that have a influence on the extent of voluntary disclosure, while leverage do not have a influence on the extent of voluntary disclosure. Keyword: Profitability, leverage, age of listing, frecuency of board meeting, KAP industry specialization, voluntary disclosure Penelitian ini bertujuan untuk menguji pengaruh profitabilitas, leverage, usia listing, frekuensi rapat direksi dan spesialisasi industri KAP terhadap luas pengungkapan sukarela. Variabel dependen dalam penelitian ini yaitu luas pengungkapan sukarela diukur menggunakan indeks pengungkapan sukarela. Sedangkan variabel independennya adalah profitabilitas, leverage, usia listing, frrekuensi rapat direksi dan spesialisasi industri KAP. Populasi yang digunakan adalah perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia (BEI) tahun 2016-2017. Sampel dipilih dengan menggunakan metode purposive sampling dan diperoleh sampel sebanyak 50 perusahaan yang memenuhi kriteria dengan total sampel 100 laporan tahunan perusahaan. Pengujian menggunakan uji asumsi klasik dengan metode analisis regresi linier berganda. Hasil penelitian menunjukan bahwa secara simultan profitabilitas, leverage, usia listing, frekuensi rapat direksi dan spesialisasi industri KAP berpengaruh terhadap luas pengungkapan sukarela. Secara parsial profitabilitas, usia listing, frekuensi rapat direksi dan spesialisasi industri KAP yang berpengaruh terhadap luas pengungkapan sukarela, sedangan leverage tidak berpengaruh terhadap luas pengungkapan sukarela. Kata kunci: Profitabilitas, leverage, usia listing, frekuensi rapat direksi, spesialisasi industri KAP, pengungkapan sukarela.
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