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Pengaruh Leverange, Likuiditas, Profitabilitas, Kepemilikan, saham public, ukuran, dan umur perusahaan terhadap luas pengungkapan (Disclosure) Laporan keuangan pada perusahaan farmasi yang terdaftar di BEI
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ABSTRACT
In a study by Ferry Diyanti (2010) found that the level of compliance in accordance with the mandatory disclosure rules in the Securities and Exchange
Commission in 2002-2004 around 91,79% with the lowest disclosure index by 84%. These findings prove that there are still many public companies that do not
meet the Securities and Exchange Commission regulations made. Yet they also have to change the culture of a private company to go public companies. Researchers took the pharmaceutical industry as the research object
because Indonesia is a country with a growing pharmaceutical industry is very high in the world with an average growth of 14-16% per year. For Southeast Asia
, Indonesia has the largest market share is 37%. According to a survey conducted CDMI (Central Data Mediatama Indonesia) recently, in the last three years
turnover in the domestic pharmaceutical industry is constantly increasing. With advances in the pharmaceutical industry, the researchers wanted to examine the level of transparency extensive disclosure of financial statements for the pharmaceutical industry stakeholders.In this study, which used Bapepam chairman of the regulatory body is the decision of the capital markets and financial institutions Number : Kep-
134/BL/2006, because the object of study which amounted to only 10 companies that research results obtained valid. The variables used in this study is the
leverage, liquidity, profitability, stock ownership, firm size and firm age. The purpose of this study is to investigate and assess the effect of variables on the
extensive disclosure of financial statements.
The results of this study are the only variables that affect the public shareholding partially on extensive disclosure of financial statements with sig .
0,048 or less than 0,05, while the variables simultaneously leverage, liquidity,
profitability, public ownership, firm size and firm age has no effect on the financial statements of broad disclosure. The most dominant variable effect on the
financial statements of broad disclosure of public ownership is variable. Suggestions for further research that is expected to further researchers to
conduct research in other sectors, adding the study period and the variables used in the study.
Keywords : Leverage, Liquidity, Profitability, Public Shareholding, Company Size, Age company, Broad Financial Statements.
Valencia Giovani Setiawan (11210002) - Personal Name
2014
Sk.Ak Set 95 2014
Sk.Ak Set 95 2014
Text
Indonesia
Universitas Widya Kartika
2014
Surabaya
xv, 215 hal. ; 29 cm.
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