Pengaruh Rasio Keuangan, Porsi Saham Publik dan Umur Perusahaan Terhadap Kelengkapan Pengungkapan Laporan Keuangan Perusahaan Barang Konsumsi
Keywords:Laporan Keuangan, Analisis Laporan Keuangan, Kelengkapan Pengungkapan Laporan Keuangan, Financial Report, Financial Statement Analysis, Financial Statement Disclosure Completeness
This research has purpose to analyze the influence of leverage ratio, liquidity ratio, profitability, public stock portion, and company's age to completeness of financial statement disclosure at consumer goods company listed in Indonesia Stock Exchange (IDX). Data collection using purposive sampling method at company goods consumption listed in Indonesia Stock Exchange (IDX) during 2011-2013. A total of 72 companies were used as samples in this study. There are 73 items completeness of financial statement disclosure. This research uses multiple regression is used to test analyze the factors that affect the completeness of the disclosure of financial statements. The results showed that the independent variables that significantly influence the disclosure of financial statements are profitability and public stock portion. However, the leverage, liquidity, and age of the company do not affect the financial statement disclosure items.