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PENGARUH MANAJEMEN LABA, LIKUIDITAS, SOLVABILITAS DAN PROFITABILITAS TERHADAP TINGKAT PENGUNGKAPAN LAPORAN KEUANGAN

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ABSTRACT
The purpose of this research is to find out the influence of earnings management, liquidity, profitability,
solvability to the disclosure level of annual financial statement on the manufacturing companies which are listed
in Indonesia Stock Exchange in the 2010-2013 periods. The discretionary accrual, current ratio, return on
assets, and debt to equity ratio are the ratios and the formulas which are used in this research.
The result of the research is expected to become a consideration for the management in improving the quality of
financial statement of the company. The F test shows that discretionary accrual, current ratio, return on assets,
and debt to equity ratio are feasible to be as the explanatory variables to the disclosure level of financial
statement. Meanwhile, the t test shows that discretionary accrual, current ratio, and return on assets, and debt
to equity ratio variables do not have any influence to the disclosure level of financial statement.

Keywords: Discretionary Accrual, Current Ratio, Return On Assets, Debt to Equity Ratio, the Disclosure Level
Of financial Statement.


ABSTRAK

Tujuan penelitian ini adalah untuk mengetahui pengaruh manajemen laba, likuiditas, profitabilitas,
solvabilitas terhadap tingkat pengungkapan laporan keuangan tahunan pada perusahaan
manufaktur yang terdaftar di Bursa Efek Indonesia periode 2010-2013. Rumus dan rasio yang
digunakan yaitu discretionary accrual, current ratio, return on assets, dan debt to equity ratio.
Hasil penelitian ini diharapkan dapat menjadi pertimbangan bagi manajemen dalam meningkatkan
kualitas laporan keuangan perusahaan. Uji F menunjukkan bahwa discretionary accrual, current ratio,
return on assets, dan debt to equity ratio sesuai sebagai variabel penjelas terhadap tingkat
pengungkapan laporan keuangan. Sedangkan uji t menunjukkan bahwa variabel discretionary accrual,
current ratio, return on assets, dan debt to equity ratio tidak berpengaruh terhadap tingkat
pengungkapan laporan keuangan

Kata Kunci: Discretionary Accrual, Current Ratio, Return On Assets, Debt to Equity Ratio, Tingkat
Pengungkapan Laporan Keuangan.

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Ketersediaan

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Informasi Detil

Judul Seri

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No. Panggil

A15/066 Yef p

Penerbit

New Delhi : ., 2015

Deskripsi Fisik

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Bahasa

Indonesia

ISBN/ISSN

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Klasifikasi

A15/066

Tipe Isi

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Tipe Media

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Tipe Pembawa

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Edisi

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Subyek

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Info Detil Spesifik

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Pernyataan Tanggungjawab

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Versi lain/terkait

Lampiran Berkas

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