ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI KELENGKAPAN PENGUNGKAPAN LAPORAN TAHUNAN PERUSAHAAN FOOD AND BEVERAGES YANG TERDAFTAR DI BURSA EFEK INDONESIA (BEI)

JURNAL AKUNTANSI AUDIT DAN PERPAJAKAN INDONESIA (JAAPI) Pub Date : 2022-05-30 DOI:10.32696/jaapi.v3i1.1236

Agung Widiantara, Ratna Sari Dewi, Murni Dahlena

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Abstract

The purpose of this study was to determine whether partially or simultaneously the effect of leverage, liquidity, profitability, company size and company age on the completeness of the disclosure of the annual report of food and beverage companies listed on the Indonesia Stock Exchange (IDX). The sample in this study amounted to 29 companies consisting of 3 periods, namely 2018 to 2020, so the number of panel data processed in this study was 87 data. The data collection technique used was literature study and documentation. Data processing using SPSS Version 20.0 for windows. Data analysis techniques used are classical assumptions, multiple linear regression, and hypotheses. The results obtained (1) leverage does not affect the completeness of the disclosure of the annual report of food and beverages companies listed on the Indonesia Stock Exchange (IDX), (2) liquidity does not affect the completeness of the disclosure of the annual report of food and beverages companies listed on the Indonesia Stock Exchange. (IDX), (3) profitability does not affect the completeness of the disclosure of the annual report of food and beverages companies listed on the Indonesia Stock Exchange (IDX), (4) company size does not affect the completeness of the disclosure of the annual reports of food and beverages companies listed on the Stock Exchange. Indonesia (IDX), (5) Company age has a positive and significant effect on the completeness of the disclosure of the annual report of food and beverages companies listed on the Indonesia Stock Exchange (IDX), (6) simultaneously leverage, liquidity, profitability, company size, and company age positive and significant effect on k complete disclosure of the annual report of food and beverages companies listed on the Indonesia Stock Exchange (IDX). The influence of the independent variable on the dependent variable is 21.8%. While the remaining 78.2% of the dependent variable can be explained by other variables not discussed in this study

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分析影响印尼证券交易所(BEI)列出的食品和企业年度报告披露的因素(北)

本研究的目的是确定杠杆、流动性、盈利能力、公司规模和公司年龄对印尼证券交易所(IDX)上市的食品饮料公司年报披露完整性的影响是否部分或同时存在。本研究样本共29家公司，分为2018年至2020年3个时期，因此本研究处理的面板数据数量为87个数据。资料收集采用文献法和文献法。数据处理使用SPSS Version 20.0 for windows。使用的数据分析技术有经典假设、多元线性回归和假设。所得结果:(1)杠杆不影响印尼证券交易所(IDX)上市食品饮料公司年报披露的完整性;(2)流动性不影响印尼证券交易所上市食品饮料公司年报披露的完整性。(IDX)，(3)盈利能力不影响印尼证券交易所上市食品饮料公司年报披露的完整性，(4)公司规模不影响印尼证券交易所上市食品饮料公司年报披露的完整性。印度尼西亚(IDX)，(5)公司年龄对印度尼西亚证券交易所(IDX)上市的食品饮料公司年报披露的完全性有正向显著影响，(6)杠杆率、流动性、盈利能力、公司规模和公司年龄同时对印度尼西亚证券交易所(IDX)上市的食品饮料公司年报披露的完全性有正向显著影响。自变量对因变量的影响为21.8%。而其余78.2%的因变量可以用本研究未讨论的其他变量来解释

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JURNAL AKUNTANSI AUDIT DAN PERPAJAKAN INDONESIA (JAAPI)

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