wulandari, Desy and Listyorini, Inon (2009) Pengaruh Leverage, Profitabilitas dan Reputasi Kantor Akuntan Publik terhadap Luas Pengungkapan Sukarela Laporan Keuangan pada Perusahaan Publik di Indonesia. KOMPAK, 16 (2). pp. 109-126. ISSN 0854-6142
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Abstract
This research examines the effect of leverage ratios, profitability ratios, and reputation of KAP to the indices voluntary disclosure financial statements of companies. The sample of this study used data from manufacturing companies that listed in BEI in 2004 until 2008. This research used multiple linear regression model GLM and continued with t-test to determine the effect of leverage ratios, profitability ratios and reputation of KAP to the index voluntary disclosure of financial statements. The result of multiple linear regression showed that there is positive and significant relationship between leverage ratios and profitability ratios to variable indices voluntary disclosure. And the result of reputation of KAP is no significant effect on the index voluntary disclosure of financial statements.
| Item Type: | Article |
|---|---|
| Subjects: | H Social Sciences > H Social Sciences (General) H Social Sciences > HF Commerce > HF5601 Accounting H Social Sciences > HG Finance |
| Divisions: | Fakultas Ekonomi dan Bisnis > S1 Akuntansi |
| Depositing User: | SE., M.Si. Inon Listyorini |
| Date Deposited: | 25 Aug 2020 07:41 |
| Last Modified: | 25 Aug 2020 07:41 |
| URI: | http://eprints.uty.ac.id/id/eprint/5032 |
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