PENGARUH LEVERAGE, KOMITE AUDIT, DAN UKURAN PERUSAHAAN TERHADAP PENGUNGKAPAN LAPORAN KEUANGAN

Iola Richa Agnesia, . (2017) PENGARUH LEVERAGE, KOMITE AUDIT, DAN UKURAN PERUSAHAAN TERHADAP PENGUNGKAPAN LAPORAN KEUANGAN. Skripsi thesis, Universitas Pembangunan Nasional Veteran Jakarta.

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Abstract

his study was conducted to examine the effect leverage, the audit committee, firm size to the disclosure of financial statments. Independent variables used in this study is leverage, audit committee, and firm size, while the dependent variable used in used in this study is the disclosure of financial statments on the Sampling technique using purposive sampling (purposive sampling method). This study takes from 38 companies on the chemical industries in Indonesia Stock Exchange over period 2012-2053. Sample were obtained in this stufy amounted 36 sample. After eliminating the data outlier, finally ready to produce 35 sample. The sample used by purposuve sampling methode. Testing the hypothesis in this study using Multiple Linear Regression Analysis with SPSS 21 and a significance level of 5 %. The results of this study show that (1) leverage hadn’t significant to disclosure of financial statments, (2) audit committee have significant disclosure of financial statments, (3) firm size have significant disclosure of financial statments.

Item Type: Thesis (Skripsi)
Additional Information: [No. Panggil : 1310112138] [Penguji II (Pembimbing) : Ayunita Ajengtiyas S.M.] [Penguji I : Samin] [Ketua Penguji : Akhmad Saebani]
Uncontrolled Keywords: Leverage, The Audit Committee, and Firm Size
Subjects: H Social Sciences > H Social Sciences (General)
H Social Sciences > HF Commerce
H Social Sciences > HF Commerce > HF5601 Accounting
H Social Sciences > HG Finance
Divisions: Fakultas Ekonomi dan Bisnis > Program Studi Akuntansi (S1)
Depositing User: Muamar Khadafi
Date Deposited: 12 Jul 2022 04:53
Last Modified: 12 Jul 2022 04:53
URI: http://repository.upnvj.ac.id/id/eprint/18283

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