ANALISIS PENGUNGKAPAN LAPORAN KEUANGAN PERUSAHAAN PEMBIAYAAN
ABSTRACT: The aims of the
research is to provide empirical evidence about financial statement disclosures
of multifinance companies and the factors that determines the disclosure level.
The multifinance companies are unique industries because there have various product
of financing like leasing, installment sales and borrowing. The research
examines disclosure level of multifinance company that listed in the database
Directorate General Financial Institutions, Ministry of Finance. We use
financial statement in 2003 and 2004. The research use the regulation of
Directorate General Financial Institution number 1500/2005, financial
accounting standard for leasing and factoring as a disclosure guideline,
because there is no specific standard or Bapepam disclosure guideline for
multifinance industry. The results indicate that disclosure level of
multifinance company is 78,35% in 2004. There is increasing about 1.21% compare
to the disclosure level in 2003. There is significant differentiation of
disclosure level between status of company and size of firm but no significant
differentiation between size of auditor. The result using linear regression
show that disclosure level is influenced by profitability, company status, size
of the firm and size of auditor.
Penulis: Intan Herlina
Oktaviani, Dwi Martani
Kode Jurnal: jpakuntansidd060042
