PENGARUH PROFITABILITAS, LEVERAGE,RASIO AKTIVITAS DAN PERTUMBUHAN PERUSAHAAN TERHADAP PENGUNGKAPAN LAPORAN KEUANGAN TAHUN 2012-2014

Abstract

This study aims to examine the relation of profitability, leverage,activityrasio, and growth companiestodisclousure financial statement in manufacturing companies listed at Indonesian Stock Exchange. Disclousure financial statement as the dependent variable is measured bylistitem mandatory disclousure.

The research was conducted using secondary data on manufacturing companies listed at Indonesia Stock Exchange period 2012-2014. The sample used in this research is about 44 companies through purposive sampling method. The method of analysis used in this study is multiple regression analysis.

Statistics analysis be used are (1) Classic assumption testing, consist of normality test, multicollinearity test, and autocorelation test, (2) Hypothesis testing, consist of determination coefficient test ( R²), hypothesis test in simultaneous (F-test), and hypothesis test in partial (t-test). 

Based on the result shows that profitability , leverage, and growth companies, not effecttodisclousure financial statement, thatinterpretto more high profitabilitas, leverage, and growth companiesso that more lowerpossibility occurrence action ofdisclousure financial statement However, activity rasiovariable has been approved for having significant relation on disclousure financial statement.

Keyword:profitability, leverage, activityrasio, growth companiesdisclousure financial statement.