Company Characteristics as Antecedent of Mandatory Disclosure of Acounting Information

Andian Ari Istiningrum

doi:10.21831/economia.v12i1.8808

Company Characteristics as Antecedent of Mandatory Disclosure of Acounting Information

Andian Ari Istiningrum, Sekolah Tinggi Energi dan Mineral (STEM Akamigas), Indonesia

10.21831/economia.v12i1.8808

Abstract

Abstract: Company Characteristics as Antecedent of Mandatory Disclosure of Acounting Information. The objective of this research was to get knowledge about the influence of company characteristics including company size, company age, profitability, leverage, and company growth toward mandatory disclosure. The research was research of causality. The sample used in this research was 47 manufacturing companies from 129 manufacturing companies listed in the Indonesia Stock Exchange in 2012. Purposive sampling was the technique used to select samples. Data was analyzed by using multiple linear regressions. Before multiple linear regressions were conducted, the normality, heteroscedasticity, linearity, and multicolinearity must be met. The results showed that company size, company age, profitability, leverage, and company growth had no effect to mandatory disclosure.

Keywords: mandatory disclosure, company size, company age, profitability, leverage, company growth

Abstrak: Karakteristik Perusahaan Sebagai Anteseden Pengungkapan Wajib Informasi Akuntansi. Penelitian ini bertujuan untuk mengetahui pengaruh karakteristik perusahaan yang meliputi ukuran perusahaan, umur perusahaan, profitabilitas, leverage, dan pertumbuhan perusahaan terhadap pengungkapan wajib. Penelitian ini merupakan penelitian kausalitas. Sampel yang digunakan yaitu 47 perusahaan manufaktur dari 129 perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia tahun 2012. Pemilihan sampel dilakukan dengan teknik purposive sampling. Data dianalisis dengan regresi linear berganda. Uji prasyarat analisis meliputi uji normalitas, heteroskedastisitas, linearitas, dan multikolinearitas dilakukan terlebih dahulu. Hasil penelitian menunjukkan bahwa ukuran perusahaan, umur perusahaan, profitabilitas, leverage, dan pertumbuhan perusahaan tidak berpengaruh terhadap pengungkapan wajib.

Kata Kunci: pengungkapan wajib, ukuran perusahaan, umur perusahaan, profitabilitas, leverage, pertumbuhan perusahaan

Keywords

mandatory disclosure; company size; company age; profitability; leverage; company growth

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DOI: https://doi.org/10.21831/economia.v12i1.8808