Analisis Pengaruh Likuiditas, Solvabilitas, Profitabilitas, Ukuran Perusahaan, perubahan Operating Cash Flow, Perubahan Investing cash Flow Dan Perubahan Financing Cash Flow Terhadap Kelengkapan Pengungkapan
SETYAWAN, ANWAR (Pembimbing: Sumiyana, Drs., M.Si., Ak.), Sumiyana, Drs., M.Si., Ak.
Penelitian ini bertujuan untuk menguji secara empiris pengaruh likuiditas, solvabilitas, profitabilitas, ukuran perusahaan, rasio perubahan operating cash flow, rasio perubahan investing cash flow dan rasio perubahan financing cash flow terhadap kelengkapan pengungkapan laporan keuangan. Sampel yang digunakan dalam penelitian ini sebanyak 111 laporan keuangan perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia selama periode 2006-2008. Analisis data pada penelitian ini menggunakan regresi linear berganda dan t-test.
Hasil dari penelitian ini menunjukan bahwa secara bersama-sama variabel-variabel independen yaitu likuiditas, solvabilitas, profitabilitas, ukuran perusahaan, rasio perubahan operating cash flow, rasio perubahan investing cash flow dan rasio perubahan financing cash flow berpengaruh signifikan terhadap kelengkapan pengungkapan laporan keuangan. Secara parsial hanya ukuran perusahaan berpengaruh signifikan terhadap kelengkapan pengungkapan laporan keuangan. Namun profitabilitas, likuiditas, solvabilitas, rasio perubahan operating cash flow rasio perubahan investing cash flow, dan rasio perubahan financing cash flow tidak berpengaruh signifikan terhadap kelengkapan pengungkapan laporan keuangan.
The purpose of this research is to examine whether liquidity, solvability, profitability, change in ratio of operating cash flow, change in ratio of investing cash flow, change in ratio of financing cash flow influence the financial statement disclosure comprehensiveness. The sample used in this research is 111 manufacture companies listed at Indonesia Stock Exchange in the period of 2006-2008. Data analysis used in this research is using multiple linear regression analysis and t-test.
The results acquired from this research shown that in the F test liquidity, solvability, profitability, changes in ratio of operating cash flow, change in ratio of investing cash flow, change in ratio of financing cash flow has significant influence towards financial statement disclosure comprehensiveness. Whereas in the t-test, just only size of company has significant influence towards financial statement disclosure comprehensiveness.
Kata Kunci : Financial statement disclosure, liquidity, solvability, profitability, changes in ratio of operating cash flow, change in ratio of investing cash flow, change in ratio of financing cash flow, pengungkapan laporan keuangan, likuiditas, solvabilitas, profit
