PENGARUH LEVERAGE, KOMITE AUDIT, DAN UKURAN PERUSAHAAN TERHADAP PENGUNGKAPAN LAPORAN KEUANGAN
his study was conducted to examine the effect leverage, the audit committee, firm size to the disclosure of financial statments. Independent variables used in this study is leverage, audit committee, and firm size, while the dependent variable used in used in this study is the disclosure of financia...
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2017-01-23.
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| 245 | 0 | 0 | |a PENGARUH LEVERAGE, KOMITE AUDIT, DAN UKURAN PERUSAHAAN TERHADAP PENGUNGKAPAN LAPORAN KEUANGAN |
| 260 | |c 2017-01-23. | ||
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| 500 | |a http://repository.upnvj.ac.id/18283/11/JURNAL.pdf | ||
| 520 | |a his study was conducted to examine the effect leverage, the audit committee, firm size to the disclosure of financial statments. Independent variables used in this study is leverage, audit committee, and firm size, while the dependent variable used in used in this study is the disclosure of financial statments on the Sampling technique using purposive sampling (purposive sampling method). This study takes from 38 companies on the chemical industries in Indonesia Stock Exchange over period 2012-2053. Sample were obtained in this stufy amounted 36 sample. After eliminating the data outlier, finally ready to produce 35 sample. The sample used by purposuve sampling methode. Testing the hypothesis in this study using Multiple Linear Regression Analysis with SPSS 21 and a significance level of 5 %. The results of this study show that (1) leverage hadn't significant to disclosure of financial statments, (2) audit committee have significant disclosure of financial statments, (3) firm size have significant disclosure of financial statments. | ||
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