PENGARUH MANAJEMEN LABA, LIKUIDITAS DAN PROFITABILITAS TERHADAP TINGKAT PENGUNGKAPAN LAPORAN KEUANGAN TAHUNAN PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BEI
Abstract: The aims
of this study
is to obtain
empirical evidence about
the extent of
the influence of
earnings management,
liquidity and profitability
on the disclosure
level of annual
financial statements. There
hipothesis proposed in this
research, H: earnings
management negatively affect
the disclosure level
of annual financial statements, H2: liquidity positive influence on the
disclosure level of annual financial
statements, H3: profitability positive
influence on the
disclosure level of
annual financial statements.
The population of
this study are
all manufacturing companies listed
on the Indonesia Stock
Exchange in the year 2007-2011, the samples were taken
by using certain criteria
(purposive sampling). The
method of data
collection used documentation
techniques that obtain from annual report of the company listed in
Indonesia Stock Exchange. The statitical analysis used multiple linear regression analysis. The results
of this study
indicate that (1)
earnings management does
not significant influence
on the disclosure level
of annual financial reports significance level 0.469
> 0.05 so that H1 is rejected,
(2) liquidity does not significant influence on the
disclosure level of annual financial reports significance level 0.683 <0.05
so that H2 is rejected (3)
have a significant
positive impact on
the profitability on
the disclosure level
of annual financial reports significance level 0.000
< 0.05 so H3 is received.
Penulis: Yuriana Fitri
Kode Jurnal: jpakuntansidd130743
