Karakteristik Perusahaan Sebagai Anteseden Pengungkapan Wajib Informasi Akuntansi

Abstract

Abstrak: Karakteristik Perusahaan Sebagai Anteseden Pengungkapan Wajib Informasi Akuntansi. Penelitian ini bertujuan untuk mengetahui pengaruh karakteristik perusahaan yang meliputi ukuran perusahaan, umur perusahaan, profitabilitas, leverage, dan pertumbuhan perusahaan terhadap pengungkapan wajib. Penelitian ini merupakan penelitian kausalitas. Sampel yang digunakan yaitu 47 perusahaan manufaktur dari 129 perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia tahun 2012. Pemilihan sampel dilakukan dengan teknik purposive sampling. Data dianalisis dengan regresi linear berganda. Uji prasyarat analisis meliputi uji normalitas, heteroskedastisitas, linearitas, dan multikolinearitas dilakukan terlebih dahulu. Hasil penelitian menunjukkan bahwa ukuran perusahaan, umur perusahaan, profitabilitas, leverage, dan pertumbuhan perusahaan tidak berpengaruh terhadap pengungkapan wajib.Kata Kunci: pengungkapan wajib, ukuran perusahaan, umur perusahaan, profitabilitas, leverage, pertumbuhan perusahaan 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.

Pengaruh Industri High Profile dan Industri Low Profile Terhadap Tingkat Kelengkapan Mandatory Disclosure Informasi Akuntansi (Studi Pada Perusahaan yang Listing di BEI Tahun 2020)

“…Hasil penelitian ini sejalan dengan penelitian dari Istiningrum (2016), perusahaan dewaas memiliki dua motivasi untuk mengungkakpan informasi selengkap mungkin kepada investor, yaitu: (1) perusahaan dewasa memerlukan investor untuk terus menamamkan modal pada perusahaan, serta perusahaan dewasa harus melindungi reputasi dan kredibiiltas mereka. Penelitian ini menujukkan kalau ukuran perusahaan,umur perusahaan, profitabilitas, laverage, dan pertumbuan perusahaan tidak berpengaruh terhadap pengungkapan wajib.…”

The Development of Firm Value Model on Tax Avoidance Activities of Consumer Goods Industry During COVID-19 Pandemic

“…On the other hand, several studies discuss the impact of the crisis on financial performance and the potential for bankruptcy. Among them is Istiningrum, who tested the impact of the 1998 monetary crisis on the financial performance of service companies on the Jakarta Stock Exchange which showed a significant difference with the crisis of profitability ratios, ROA, ROE, NPM (Istiningrum, 2016). However, on the other hand, Pranoto (2011) reveals that the 1998 monetary crisis did not significantly affect the Company's ROA, ROE, and NPM.…”

The Role of Biological Assets Disclosure in Agricultural Companies: A Study in Indonesia

“…Previous research related to biological assets has been in the form of case studies of disclosing information on biological assets based on the new IFRS standards, such as studies conducted by [7], [8], [9], [10], [11], [12] and [13]. Previous studies have also discussed the factors influencing the extent of disclosure of biological assets, such as carried out by [4], [14], [15], [8], and [16]. However, no studies have found that have examined the impact or consequences of disclosing these biological assets.…”