Pengaruh Profitabilitas Dan Leverage Terhadap Kelengkapan Pengungkapan (Studi Empiris pada Perusahaan Makanan dan Minuman yang Terdaftar di Bursa Efek Indonesia Tahun 2014-2016)

Abstract

Financial statement disclosure is the delivery of a financial statement information about a company in a certain period usually presented in the annual report. The purpose of this study is to determine the effect of profitability and leverage to the completeness of the disclosure of financial statements either partially or simultaneously. The sample used in this research is 11 food and beverage companies listed in Indonesia Stock Exchange (BEI) period 2014-2016. Data collection method used in this research is porposive sampling, where the sample selection is based on personal consideration with predetermined criteria. The analysis technique used is multiple linear regression analysis. The result of this study shows that profitability variables are measured using Return On Assets (ROA) not significantly influence to the completeness of financial statement disclosure, leveragedebt to equity ratio (DER) has significant influence to the completeness of financial statement disclosure. While simultaneously, all independent variables in this study significantly influence the completeness of financial statement disclosure.