ANALISIS PENGARUH UKURAN PERUSAHAAN, LIKUIDITAS, LEVERAGE, DAN PROFITABILITAS TERHADAP MANDATORY DISCLOSURE (Studi Empiris pada Perusahaan Manufaktur yang Tercatat di Bursa Efek Jakarta Tahun 2003-2004)

Abstract

The purposes of this study were to analyze the extent of mandatory disclosure in annual report of manufacturing company listed in Jakarta Stock Exchange (JSX) period 2003-2004. and to analyze the effect of company size, company liquidities, leverage, and profitability on the extent of mandatory disclosure in annual report period 2003-2004. The number of companies taken as samples in the research cover about 71. The statistic method used to lest the hypotheses is multiple regression. The empirical results showed firm size affected mandatory disclosure positively, but liquidity had a negative effect to man¬datory disclosure. Leverage and profitability had no effect to mandatory variable. The score off-test (1.686) was smaller than F table (2.735). it meant firm size, liquidity, leverage and profitability had no effect to mandatory disclosure of annual report simultaneously. The score of adjusted R-square was 0.038 or 3.8%, showed size, liquidity, leverage, and profitability affected only 3.8% to mandatory disclosure, and 95.2% affected by other factors. Keywords: firm size, liquidity, leverage. profitability, mandatory disclosure.