PENGARUH UKURAN PERUSAHAAN DAN KEPEMILIKAN MANAJERIAL TERHADAP PENGUNGKAPAN LAPORAN KEUANGAN
DOI:
https://doi.org/10.30656/jak.v3i2.212Abstract
The purpose of this study was to analyze the variables that Influence the size of the company and managerial ownership on the disclosure of financial statements This study includes a quantitative descriptive study, which reveal the size of the influence between variables expressed in figures. The population in this study is a real estate company listed on the Indonesia Stock Exchange in 2010-2014. The research sample of 10 companies during the fifth period, in order to get a sample of 15 taken by purposive sampling technique. The data used is secondary data taken with engineering documentation. This research testing methods through multiple linear regression analysis with SPSS 20. The results showed the simultaneous measurement company and managerial ownership affect the disclosure of financial statements. Partially size significantly influence the company's financial statement disclosure and managerial   ownership   affect   the   disclosure   of   financial   statements.The conclusions of this research is only the size of the company having a significant effect on the disclosure of financial statements. Suggestions for further research about to conduct similar research in order to add a sample in which the unit of analysis in this study is not only on the type of real estate that research produced can be better than the previous research. ÂKeywords: company size, managerial ownership, financial statement disclosure
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Published
2016-07-08
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Author(s) retain the copyright of articles published in this journal, with first publication rights granted to JAK (Jurnal Akuntansi) : Kajian Ilmiah Akuntansi This Work by JAK (Jurnal Akuntansi) : Kajian Ilmiah Akuntansi is licensed under a Creative Commons Attribution 4.0 International License. This license permits unrestricted use, distribution, and reproduction in any medium, provided the original author and source are credited