Sarumpaet, Susi (2016) Faktor-Faktor Yang Mempengaruhi Pengungkapan Rasio Keuangan Dalam Laporan Tahunan Di Indonesia. Jurnal Akuntansi dan Keuangan, 21 (1). pp. 2-15. ISSN 1410-1831

Susi-JAK Vol21 No. 1_2016.pdf

Download (557kB) | Preview
Official URL:


This study examines the determinants of the extent of financial ratio disclosures in the 2012 annual reports. Using a sample of Indonesian listed companies, agency theory is utilised as the underlying theoretical framework to find out the determinants of financial ratio disclosure patterns. The extent of financial ratio disclosures is captured through a 43 items-template developed by Taylor and Tower (2011). Using a multiple regression analysis, this study test whether firms with the higher profitability, existence of audit committee, higher proportion of independent commissioners, dispersed ownership structure, and larger in size are likely to disclosefinancial ratios more extensively.

Item Type: Article
Subjects: H Social Sciences > HF Commerce > HF5601 Accounting
Divisions: Fakultas Ekonomi dan Bisnis (FEB) > Prodi Akuntansi
Depositing User: Susi Sarumpaet
Date Deposited: 17 Aug 2021 00:16
Last Modified: 17 Aug 2021 00:16

Actions (login required)

View Item View Item