Surname, Lilis (2002) Faktor-faktor Yang Mempengaruhi Tingkat Pengungkapan Informasi Laporan Tahunan Pada Perusahaan Yang Listing Di Bursa Efek Jakarta.
Full text not available from this repository.Abstract
ABSTRACT This research was done in the companies which are listing in the Jakarta Stock Exchange, with the title Analisis Faktor-faktor yang Mempengaruhi Tingkat Pengungkapan Informasi terhadap Laporan Tahunan Pada Perusahaan yang Listing di Bursa Efek Jakarta. The aims of the research are to know the factors which influences the information explanation in the annual report of public company in Indonesia, in 2000. Those factors, which were independent variables are: liquidity ratio, solvability ratio, and market capitalization. The dependent variables are: the level of information explanation in the annual report, by giving a score on the items explanation in the annual report. The reseach methods, which are used here are correlational descriptive with a company’s sample, is annual report in 2000 of the companies which are listing in the Jakarta Stock Exchange. To analyze the data, it is used liquidity level, solvability level and market capitalization, which has influence to the level of information explanation is multiply regression by using microstat. The calculation results by using multiply regression for liquidity level is 0.1360. For solvability level is 0.1185, and for market capitalization is 2.90003-13. The results shows that the companies which are listing in the Jakarta Stock Exchange, which are become the samples, not being transparance yet in explaining the information about the company. The most informations are about the finance data, such as selling data or cost. The other informations are about business company’s description, the product, or the market. The non finance informations are the prediction of the future works, such as the cash flow, market public, and the profit, is lack to describe.The test results of regression, shows that there is some significant score of dependent variables and independent variables, those are liquidity level, solvability level, and market capitalization. Based on the above results, it could be suggested that it is better for the companies which are listing in the Jakarta Stock Exchange to be more transparance, in explaining the information to the annual report. So, it would help the people who are related to the problems of annual report, to take a decision.
| Item Type: | Article |
|---|---|
| Subjects: | Collections > Koleksi Perpustakaan Di Indonesia > Perpustakaan Di Indonesia > JIPTUMM > S1-Final Project > Dept. Of Accounting > 2002 > Even Semester |
| Divisions: | Universitas Komputer Indonesia > Perpustakaan UNIKOM |
| Depositing User: | Admin Repository |
| Date Deposited: | 16 Nov 2016 07:38 |
| Last Modified: | 16 Nov 2016 07:38 |
| URI: | http://repository.unikom.ac.id/id/eprint/3245 |
Actions (login required)
 |
View Item |
