Pengaruh Total Asset, ROI, Earning Per Share, Tingkat Likuiditas dan Tingkat Solvabilitas Terhadap Kualitas Pengungkapan (Disclosure) Laporan Keuangan Pada Perusahaan Yang Listed di BEJ.

#Artikel ini dipublikasikan pada Jurnal Ilmiah Bidang Manajemen dan Akuntansi (JEMA) vol.1 No. 1 Maret 2004 Hal 1-15 ISSN 1693-7864

*Melani dan Nur Diana 

Universitar Islam Malang

 

Abstract

This research is aimed to get  empirical evidence about influence of Total asset, Return on Investment, Earning Pershare, Liquidity rate and Solvabiliy rate to quality disclosure in companies listed at Jakarta Stock Exchange.The sample  are 75 companies and chosen by stratified random sampling dan testing hypothesized statistic method used is multiple linier regressions. The result of the regressions analysis, showed that total asset and  Return on Investment  had positive inflence to quality disclosure. And this is consistent with the previous research Cerf (1961), Singhvi & Desai(1971) , Wallace et.al (1994), Zarzeki (1996), Suripto (1999), Darmawati (1999); Hutami (1999); Gunawan ( 2000); Fitriani (2001), Mardiyah (2002)

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