KARAKTERISTIK PERUSAHAAN SEBAGAI ANTESEDEN PENGUNGKAPAN WAJIB INFORMASI AKUNTANSI
Journal Title: Jurnal Economia - Year 2016, Vol 12, Issue 1
Abstract
Abstract: Company Characteristics as Antecedent of Mandatory Disclosure of Acounting Information. The objective of this research was to get knowledge about the influence of company characteristics including company size, company age, profitability, leverage, and company growth toward mandatory disclosure. The research was research of causality. The sample used in this research was 47 manufacturing companies from 129 manufacturing companies listed in the Indonesia Stock Exchange in 2012. Purposive sampling was the technique used to select samples. Data was analyzed by using multiple linear regressions. Before multiple linear regressions were conducted, the normality, heteroscedasticity, linearity, and multicolinearity must be met. The results showed that company size, company age, profitability, leverage, and company growth had no effect to mandatory disclosure.
Authors and Affiliations
Andian Ari Istiningrum
Keywords
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- EP ID EP212915
- DOI 10.21831/economia.v12i1.8808
- Views 145
- Downloads 0
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