Kajian Akuntansi, Pebruari 2009,
Hal: 29 - 47
Vol.
1 No. 1
ISSN
: 1979-4886
FAKTOR-FAKTOR YANG MEMPENGARUHI
KELENGKAPAN PENGUNGKAPAN LAPORAN KEUANGAN
PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR
DI BURSA EFEK INDONESIA
Oleh : Andi Kartika
Fakultas Ekonomi
Unisbank Semarang
Abstract
This study aims to test the factors
that influence the level of disclosure of financial statement completeness in
manufacturing companies registered in the Jakarta Stock Exchange. Disclosure of
financial statement is factor that is significant in achieving capital market
efficiency and as a means of public accountability. A study in disclosure of
financial statement will give a viewpoint about disclosure practice conducted
in Indonesia.
Sample used is 118 manufacturing
company financial statements in 2004 -2006 which are taken using purposive
sampling. Items of the disclosure studied include compulsory and voluntary
disclosure to gain the total item of 112 disclosures.The method analysis of the
data used is multivariate regression or the test on the hypothesis conducted to
identify whether leverage, liquidity, profitability, public share, and the age
of the company have significant influence towards the level of disclosure of
financial statement completeness.
The result of the study shows that
profitability variable and public share have positive and significant influence
towards the level of disclosure of financial statement completeness. The other
independent variable such as leverage, liquidity, and the age of the company do
not indicate certain significance influence towards the level of disclosure of
financial statement completeness.
Keywords: disclosure of financial
statement completeness, leverage, liquidity, profitability, public share, and
the age of companies.
