Hadijah Hanifah, . (2025) PENGARUH MANAJEMEN LABA, PROFITABILITAS, UKURAN PERUSAHAAN, DAN LEVERAGE TERHADAP PENGUNGKAPAN SUKARELA. Skripsi thesis, Universitas Pembangunan Nasional Veteran Jakarta.
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Abstract
Disclosures made outside of those required by regulations are called voluntary disclosures. The main objective of this study is to experimentally examine how earnings management, profitability, firm size, and leverage influence voluntary disclosure. Quantitative methods were used in this study. Secondary data were collected from manufacturing companies in the basic and chemical industry sub-sectors listed on the Indonesia Stock Exchange (IDX) during the 2022–2024 period. A purposive sampling method was used to determine the sample. This purposive sampling resulted in 62 sample companies, or 186 observational data. This study employed multiple linear regression techniques, conducted using STATA v.17. The results showed that profitability positively influenced voluntary disclosure, while earnings management had no effect on voluntary disclosure. However, firm size and leverage had no effect on voluntary disclosure.
| Item Type: | Thesis (Skripsi) |
|---|---|
| Additional Information: | [No.Panggil: 2210112078] [Pembimbing: Tri Marhendra Rahardyan] [Ketua Penguji: Danang Mintoyuwono] [Penguji 1: Agustina Riyanti] |
| Uncontrolled Keywords: | earnings management, profitability, firm size, leverage, voluntary disclosure |
| Subjects: | H Social Sciences > HF Commerce > HF5601 Accounting H Social Sciences > HG Finance |
| Divisions: | Fakultas Ekonomi dan Bisnis > Program Studi Akuntansi (S1) |
| Depositing User: | HADIJAH HANIFAH |
| Date Deposited: | 09 Apr 2026 07:12 |
| Last Modified: | 09 Apr 2026 07:12 |
| URI: | http://repository.upnvj.ac.id/id/eprint/41499 |
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