Faktor-Faktor Yang Mempengaruhi Tingkat Pengungkapan Laporan Keuangan Perusahaan Manufaktur Yang Terdaftar Di Bursa Efek Indonesia

Abstract

The objective of this study is to show the effect of return on equity, debt to equty ratio, return on assets, size, net profit margin and share property portions, to the annual report disclosure level on corporates which have been listed in Indonesian Stock Exchange. Data are resulted from Indonesian Stock Exchange website, www.idx.co .id. the results as seen on annual report that by corporates which act as sampling in this research. Analiysis model that used is logistic regression. The result shows that sector type whice as indicator partially and simultance return on equity, debt to equty ratio, return on assets, size, net profit margin and share property portions effect the financial statement disclosure level in not significant way.