PENGARUH PROFITABILITAS, LEVERAGE, STRUKTUR KEPEMILIKAN DAN STATUS PERUSAHAAN TERHADAP PENGUNGKAPAN LAPORAN KEUANGAN PADA PERUSAHAAN MANUFAKTUR DI INDONESIA
Abstract: The purpose of this
study was to analyze the influence between profitability ratio, leverage ratio,
public ownership, institutional ownership, managerial ownership, the corporate
status and the disclosure of the financial statements in manufacturing
companies. The population on this research were 148 manufacturing companies in
Indonesia Stock Exchange within period 2009-2010. The sample size was
determined by purposive sampling method which based on certain criteria,
consisted of 98 companies for 2-years study (2009-2010). So the collected data
were (n) = 2 x 98 = 196. The results showed that there were no significant
influence between profitability, leverage, corporate status and the index
Wallace partially. Other findings showed that there ware a significant
influence between the public ownership, institutional ownership, managerial
ownership and the index Wallace partially.
Keywords: disclosures of the
financial statements, ownership structure, annual reports, agency theory
Penulis: Arum Purwandari, Agus
Purwanto
Kode Jurnal: jpakuntansidd120472
