ANALISIS PENGARUH UKURAN DAN KINERJA KEUANGAN PERUSAHAANTERHADAP INFORMASI MASA DEPAN
ABSTRACT: Relevant information
to predict the future of the company can be expressed through several sources,
including: annual reports, interim reports,press releases, conference calls,
and direct communication with analysts.Among the sources of such information
widely used in research analysis is thecompany's annual report. This is because
the annual report has traditionallybeen the main medium for delivering detailed
information on the company'sfinancial and non-financial information. Research
and discussion on theeffect of the company's performance on future information
in the company'sannual report, yields several conclusions as follows:The
average disclosurerate of the sample company FLI is 42.60% (below 50%), meaning
there arestill many companies that are less likely to convey future information.
This isdue to the pessimism of future expectations and the reluctance to reveal
toomuch information that might undermine the competitive position in themarket.
Company size is the only independent variable that influences future information.
This means large size companies tend to convey futureinformation in their
annual reports. Other independent variables of companyperformance (leverage,
profitability and liquidity) have no effect on futureinformation
Keyword: company size,
corporate performance, leverage, profitability, liquidity, future information
Penulis: Ita Nur Rahmawati
Kode Jurnal: jpmanajemendd170377
