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JURNAL BISNIS DAN AKUNTANSI
Vol. 16, No. 1a, Is. 8, November 2014, Hlm. 63-80

PENGARUH RETURN ON ASSET, DEBT TO EQUITY RATIO, KEPEMILIKAN PUBLIK, KEPEMILIKAN INSTITUSIONAL, KEPEMILIKAN MANAJERIAL, DAN STATUS PERUSAHAAN TERHADAP PENGUNGKAPAN INFORMASI LAPORAN KEUANGAN

SATRIYO WIBOWO

STIE Trisakti
swibowo@stietrisakti.ac.id

 

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http://www.tsm.ac.id/JBA/JBAVOL16/PENGARUH RETURN ON ASSET, DEBT TO EQUITY RATIO, KEPEMILIKAN PUBLIK, KEPEMILIKAN INSTITUSIONAL, KEPEMILIKAN MANAJERIAL, DAN STATUS PERUSAHAAN TERHADAP PENGUNGKAPAN INFORMASI LAPORAN KEUANGAN

ABSTRACT:

The purpose of this research is to test and analyze empirically the influence of return on asset, debt to equity ratio, public ownership, institutional ownership, managerial ownership, and firm status toward financial disclosure statement. This study was also to compare result of the previous research within the research.Sample of this research is consumer goods companies that listed in Indonesia Stock Exchange for period 2006-2012. The purposive sampling is used as sampling technique, where 7 companies met the criteria and were analyzed using descriptive statistics and Statistical Program For Social Science 11.5 with multiple regression model to test the hypotheses.The result of this research shows that return on asset, debt to equity ratio,and firm status influence the financial disclosure statement, while public ownership, institutional ownership, and managerial ownership do not influence the financial disclosure statement. Overall, the independent variables influence financial disclosure statement simultaneously.

Keyword :Return On Asset, Debt To Equity Ratio, Public Ownership, Institutional Ownership, Managerial Ownership, Firm Status, and Disclosure.
 
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