laporan keuangan perusahaan di indonesia

The independent variable's shown by the fundamental factors consist of the liquidity, leverage, profitability, company size, and the percentage of stock owned by public investor. The research uses Index Walace as the instrument to compare the number items of financial report with the mandatory number that must be disclosed by the company. This study included a combination of research time series and cross section by doing the observation on manufacturing companies for a period of 2 (two) years for the financial statements of manufacturing companies listed on the Indonesia Stock Exchange.

The sample is from the financial report of manufacturing companies which listed on the Indonesia Stock Exchange (BEI) by the year of 20. The purpose of this study is to obtain information whether any influence of liquidity ratio, leverage ratio, profitability ratio, public share portion and firm size to the completeness of the disclosure of a manufacturing company's financial statements listed on the Indonesia Stock Exchange either partially or simultaneously. The disclosure of financial report is important related to the efficiency and public accountable. This research explains the influence of fundamental factors of the organization to the degree of disclosure in public company listed in Indonesia Stock Exchange. Masters thesis, Universitas Tarumanagara. While the ratio of activity shows that the average company in the retail trade produces good corporate value.Pengaruh faktor-faktor fundamental terhadap tingkat kelengkapan pengungkapan laporan keuangan perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia pada tahun 2015 dan tahun 2016. The provitability ratio that is represented by the ROA indicator shows that the profit margin obtained by the company looks quite good. The solvency ratio shows that the ratio of this ratio indicates a decrease caused by the company being fi nanced almost with part of the debt. The results of this study indicate that the liquidity ratio of financial position of retail trade companies in very good condition. Trade companies through financial ratios of liquidity ratios, solvency ratios, profi tability ratios and activity ratios. This study tries to identify financial statements by looking at the performance of retail Methods used in this study is the documentation the research using the data collection to see its financial report. The contribution of the time period in the study to provide information will be the performance of the company retail trade useful for the investors. As for this study reached is to know the performance of the company retail trade in BEI.

Laporan keuangan perusahaan di indonesia