PENGARUH KINERJA KEUANGAN DAN UKURAN PERUSAHAAN TERHADAP PENGUNGKAPAN LAPORAN KEUANGAN

Abstract

As there is a rapid change in economy condition, the business world becomes harder to cope with. Therefore, companies need to be more transparent in reporting their financial condition. As consequence, the stakeholder will be easy to anticipate some change which are going to happen. While, some companies in Indonesian especially the ones who go puclic, have to report their financial condition to Financial Service Authority. This research aimed to examine the effect of financial performance and firm size on the disclosure of financial statement. Meanwhile , the financial performance was examined by profitability, leverage, and liquidity. The data collection techinique used purposive sampling, in which the sample was based on criteria given. In line with, there were 108 sample from 27 comsumption manufacturing companies which were listed on Indonesia Stock Exchange 2015-2018. Moreover, the data were secondary in the form of financial statement. Furthermore, the data analysis technique used multiple linear regression. The research result, from the proper model test, concluded its model was properly used for further research. In addition, from hypothesis test which used t-test, it concluded profitability, leverage, liquidity, and firm size had positive and significant effect on the disclosure of financial statement.
Keyword: financial performance, firm size, disclosure of financial statement