Faktor-Faktor Yang Mempengaruhi Kelengkapan Pengungkapan Laporan Keuangan Pada Perusahaan Food And Beverage Yang Terdaftar Di Bursa Efek Indonesia (BEI) (Studi pada Perusahaan Food and Beverage yang Terdaftar di BEI Periode 2013-2015)

Abstract

The aims of this study to test the effect of leverage, profitability, public share and status of the company on the completeness of disclosure of financial statements. Data of this study are those used secondary data, such as annual reports. The number of companies studied as many as 11 company for 3 years, so the number of samples totaling 33 samples. The sampling method used in this study is purposive sampling by using certain criteria. Descriptive statistics and the multiple linier regression method were used to analyze the hypotheses. The result of the study shows that leverage and profitability variable have negative influence towards the level of disclosure of financial statement completeness. The other independent variable such as public share and status of the company have positive influence towards the level of disclosure of financial statement completeness.