Faktor-Faktor yang Mempengaruhi Tingkat Keluasan Pengungkapan Informasi dalam Laporan Tahunan

Abstract

This study aims to determine the effect of profitability (NPM), liquidity (CR), firm size (SIZE), solvency (DTA), the satus of the company (SP), and the public shareholding (KSP) on the level of the breadth of disclosure in the annual report on the company listed on the Indonesia Stock Exchange period 2011-2013. The population in this study are all companies listed on the Indonesia Stock Exchange. From sampling by using purposive sampling of data samples obtained 54 companies. Tool using multiple linier regression analysis. The results showed that the size of the company (SIZE) affect the level of the breadth of disclosure in the annual report, while profitability (NPM), liquidity (CR), solvency (DTA), the status of company (SP), the public shareholding (KSP) has no effect on the level breadth of disclosure in the annual repot.