Pengaruh Profitabilitas, Ukuran Perusahaan, Kepemilikan Saham Publik, dan Kebiasaan Terhadap Pengungkapan Laporan Keuangan

Mahfud, Tajuddin (2021) Pengaruh Profitabilitas, Ukuran Perusahaan, Kepemilikan Saham Publik, dan Kebiasaan Terhadap Pengungkapan Laporan Keuangan. Ringkasan Skripsi thesis, STIE YKPN.

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Abstract

This study aims to analyze the effect of profitability, firm size, public share ownership and habits on the disclosure of financial statements. The population selected in this study were 46 transportation sub-sector companies listed on the Indonesia Stock Exchange for the 2016-2020 period. The sample was determined using a purposive sampling method with certain criteria, so that 26 companies were obtained for 5 periods and produced 130 data. This study uses multiple linear regression analysis method with SPSS 26. The results of this study indicate that company size and public share ownership have a positive effect on financial statement disclosure with a significance of 0.000 and 0.018. While profitability and habits do not have a significant effect with a significance of 0.718 and 0.830, respectively. The adjusted R square value is 12.6%. It can be said that the independent variables in this study were able to give an effect of 12.6% on the disclosure of financial statements.

Item Type: Thesis (Ringkasan Skripsi)
Additional Information: Skripsi dapat dibaca di Perpustakaan dengan call number MAH P 7125/2021
Uncontrolled Keywords: Profitability, Company Size, Public Share Ownership, Customs, Disclosure of Financial Statements.
Subjects: AKUNTANSI > Analisis Laporan Keuangan
Divisions: Program Sarjana > Ringkasan Skripsi Akuntansi
Depositing User: Unnamed user with email webmaster@stieykpn.ac.id
Date Deposited: 09 Feb 2023 04:17
Last Modified: 09 Feb 2023 04:17
URI: http://repositorybaru.stieykpn.ac.id/id/eprint/548

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