PENGARUH KARAKTERISTIK PERUSAHAAN TERHADAP KELENGKAPAN PENGUNGKAPAN LAPORAN KEUANGAN PADA PERUSAHAAN BARANG KONSUMSI YANG TERDAFTAR DI BURSA EFEK INDONESIA
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The purposes of this research is to find out empirical evidence of influence of firm characteristics toward the comprehensiveness of disclousure financial report at the corporates of consummer goods company listed on Indonesia Stock Exchange between 2007 to 2009. Sampling method that used is purposive sampling and there are 24 sample companies that will be research objects with 72 unit analysis. Data that used in this research is financial statement and independent audit report from each company that published on website www.idx.co.id. The research hypotheses are tested using multiregression. The result of this research shows that firm size, profitability, likuidity, leverage and public portion share have an influence simultaneously toward the comprehensiveness of disclousure financial report. But partially, there is only firm size has an influence toward the comprehensiveness of disclousure financial report., but this test showed that profitability, likuidity, leverage, and public portion share have not influence toward toward the comprehensiveness of disclousure financial report. According to the result of this research, the next research will be suggested to use some ratio to measure profitability, likuidity, and leverage and adding a periode of the research in order to get the result maximal. There has not optimal disclousure which tilled by the companies (emiten), Bapepam-LK need to control it more.