ANALYSIS OF FACTORS LEVERAGE, LIQUIDITY, PROFITABILITY, COMPANY SIZES, MANAGERIAL OWNERSHIP, AND INSTITUTIONAL OWNERSHIP THAT INFLUENCES VOLUNTARY DISCLOSURE(EMPIRICAL STUDY OF COMPANIES IN THE BASIC INDUSTRY AND CHEMICALS, MISCELLNEUS INDUSTRY AND CONSUMER GOODS INDUSTRY REGISTERED ON THE INDONESIA STOCK EXCHANGEFOR THE PERIOD 2015-2018)

PONI, HESPARI and Sri, Rahayu and WIRALESTARI, WIRALESTARI ANALYSIS OF FACTORS LEVERAGE, LIQUIDITY, PROFITABILITY, COMPANY SIZES, MANAGERIAL OWNERSHIP, AND INSTITUTIONAL OWNERSHIP THAT INFLUENCES VOLUNTARY DISCLOSURE(EMPIRICAL STUDY OF COMPANIES IN THE BASIC INDUSTRY AND CHEMICALS, MISCELLNEUS INDUSTRY AND CONSUMER GOODS INDUSTRY REGISTERED ON THE INDONESIA STOCK EXCHANGEFOR THE PERIOD 2015-2018). JURNAL AKUNTANSI DAN KEUANGAN UNJA, 5 (1). pp. 59-72. ISSN e-ISSN 2460-6235 p-ISSN 2715-5722

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Abstract

This study entitled is Analysis of Leverage, Liquidity, Profitability, Company Size, and Managerial Ownership and Institutional Ownership Factors that Influence Voluntary Disclosure (Empirical Studies in Basic and Chemical Industrial Companies, Miscellaneous Industries and Consumption Industries of Goods Listed on the Indonesia Stock Exchange for 2015-2018 period). This study tested 65 companies after purposive sampling. Significance test results show leverage, liquidity, profitability, company size, managerial ownership, and institutional ownership significantly influence voluntary disclosure. The results showed that leverage has no significant effect on voluntary disclosure, liquidity has no significant effect on voluntary disclosure, profitability has no significant effect on voluntary disclosure, firm size is not significant on voluntary disclosure, managerial investment has significant effect on voluntary disclosure, the institutional selection is significantly related to voluntary disclosure.Keywords: Voluntary Disclosure, Leverage, Liquidity, Profitability, Company Size, Managerial Ownership, Institutional Ownership

Type: Article
Subjects: H Social Sciences > HG Finance
Depositing User: Wiralestari
Date Deposited: 22 Mar 2021 19:11
Last Modified: 22 Mar 2021 19:11
URI: https://repository.unja.ac.id/id/eprint/17979

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