PENGARUH FINANCIAL DISTRESS, UKURAN PERUSAHAAN, PROFITABILITAS DAN LEVERAGE TERHADAP PENGUNGKAPAN SUKARELA PADA LAPORAN TAHUNAN PERUSAHAAN

AGUSTIN, VEBRIANA (2020) PENGARUH FINANCIAL DISTRESS, UKURAN PERUSAHAAN, PROFITABILITAS DAN LEVERAGE TERHADAP PENGUNGKAPAN SUKARELA PADA LAPORAN TAHUNAN PERUSAHAAN. S1 thesis, Universitas Mercu Buana Jakarta.

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Abstract

This research to analyze the effect financial distress, firm size, profitability, and leverage to voluntary disclosure in the annual report. The population in this research is company of manufacturing consumer goods industry sector listed on the stock exchange of Indonesia and published annual report in period 2015-2018. Samples were taken using purposive sampling method with the result total sample of 32 companies with a total 128 observation of annual report of manufacturing companies in the consumer goods industry sector. The analysis of this research using method of linier regression. The results showed that financial distress has a significant negative effect on voluntary disclosure, firm size has a significant positive effect on voluntary disclosure, profitability has a significant positive effect on voluntary disclosure, and leverage does not have a significant effect on voluntary disclosure. Keywordsi: financial distress, firm size, profitability, leverage, voluntary disclosure Penelitian ini bertujuan untuk menganalisis pengaruh financial distress, ukuran perusahaan, profitabilitas dan leverage terhadap pengungkapan sukarela. Populasi dalam penelitian ini adalah perusahaan manufaktur sektor industri barang konsumsi yang terdaftar di Bursa Efek Indonesia dan menerbitkan laporan tahunan periode 2015-2018. Sampel diambil menggunakan metode purposive sampling sehingga diperoleh total sampel 32 perusahaan dengan total pengamatan 128 laporan keuangan tahunan perusahaan manufaktur sektor industri barang konsumsi. Teknik analisis data yang digunakan dalam penelitian ini adalah analisis regresi linier berganda. Hasil penelitian ini menunjukkan bahwa financial distress berpengaruh negatif signifikan terhadap pengungkapan sukarela, ukuran perusahaan berpengaruh positif signifikan terhadap pengungkapan sukarela, profitabilitas berpengaruh positif signifikan terhadap pengungkapan sukarela, dan leverage berpengaruh tidak signifikan terhadap pengungkapan sukarela. Kata kunci: financial distress, ukuran perusahaan, profitabilitas, leverage, pengungkapan sukarela

Item Type: Thesis (S1)
Call Number: SE/32/19/407
NIM: 43217110010
Uncontrolled Keywords: financial distress, ukuran perusahaan, profitabilitas, leverage, pengungkapan sukarela
Subjects: 600 Technology/Teknologi > 650 Management, Public Relations, Business and Auxiliary Service/Manajemen, Hubungan Masyarakat, Bisnis dan Ilmu yang Berkaitan > 657 Accounting/Akuntansi
600 Technology/Teknologi > 650 Management, Public Relations, Business and Auxiliary Service/Manajemen, Hubungan Masyarakat, Bisnis dan Ilmu yang Berkaitan > 657 Accounting/Akuntansi > 657.3 Financial Reporting (Financial Statements)/Laporan Keuangan > 657.32 Preparing Financial Statements/Menyiapkan Laporan Keuangan
600 Technology/Teknologi > 650 Management, Public Relations, Business and Auxiliary Service/Manajemen, Hubungan Masyarakat, Bisnis dan Ilmu yang Berkaitan > 657 Accounting/Akuntansi > 657.4 Specific Fields of Accounting/Bidang Akuntansi Tertentu > 657.45 Auditing/Audit
600 Technology/Teknologi > 650 Management, Public Relations, Business and Auxiliary Service/Manajemen, Hubungan Masyarakat, Bisnis dan Ilmu yang Berkaitan > 657 Accounting/Akuntansi > 657.4 Specific Fields of Accounting/Bidang Akuntansi Tertentu > 657.45 Auditing/Audit > 657.452 Audit Reports/Laporan Audit
600 Technology/Teknologi > 650 Management, Public Relations, Business and Auxiliary Service/Manajemen, Hubungan Masyarakat, Bisnis dan Ilmu yang Berkaitan > 657 Accounting/Akuntansi > 657.4 Specific Fields of Accounting/Bidang Akuntansi Tertentu > 657.45 Auditing/Audit > 657.453 Auditing of Computer-Processed Accounts/Mengaudit Laporan yang Diproses Komputer
Divisions: Fakultas Ekonomi dan Bisnis > Akuntansi
Depositing User: Dede Muksin Lubis
Date Deposited: 08 Jan 2020 02:48
Last Modified: 08 Jan 2020 02:48
URI: http://repository.mercubuana.ac.id/id/eprint/53337

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