PENGARUH UKURAN, UMUR PERUSAHAAN, STRUKTUR KEPEMILIKAN, DAN PROFITABILITAS PADA PENGUNGKAPAN WAJIB LAPORAN TAHUNAN

  • Luh Gede Putri Maharani Fakultas Ekonomi dan Bisnis Universitas Udayana
  • I.G.A.N. Budiasih Fakultas Ekonomi dan Bisnis Universitas Udayana

Abstract

Mandatory disclosure is the minimum disclosures of financial statements required by the applicable accounting standards. Mandatory disclosure of allegedly influenced by several factors such as firm size, firm age, ownership structure, and profitability. The purpose of this study is to determine the effect of firm size, firm age, ownership structure, and profitability on mandatory disclosure. Sampling method in this research was purposive sampling and acquired 39 observational data as the sample. The data used in this research was secondary data. The data analysis technique used was multiple linear regression using SPSS 17.0. The results showed that the age of the firm and positive effect on the ownership structure of mandatory disclosures, and the size of the company and profitability has no effect on mandatory disclosure.

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Published
2016-01-23
How to Cite
MAHARANI, Luh Gede Putri; BUDIASIH, I.G.A.N.. PENGARUH UKURAN, UMUR PERUSAHAAN, STRUKTUR KEPEMILIKAN, DAN PROFITABILITAS PADA PENGUNGKAPAN WAJIB LAPORAN TAHUNAN. E-Jurnal Akuntansi, [S.l.], v. 14, n. 1, p. 34-52, jan. 2016. ISSN 2302-8556. Available at: <https://ojs.unud.ac.id/index.php/akuntansi/article/view/12766>. Date accessed: 01 feb. 2023.
Section
Articles

Keywords

Firm Size, Firm Age, Ownership Structure, Profitability, Mandatory Disclosure