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PENGARUH TINGKAT PENGUNGKAPAN SUKARELA TERHADAP NILAI PERUSAHAAN DENGAN VARIABEL KONTROL LEVERAGE, GROWTH, SIZE, DAN ROA (Studi Empiris Pada Perusahaan Manufaktur Yang Terdaftar Di Bursa Efek Indonesia Tahun 2016-2019)

Jurnal Ilmiah Riset Akuntansi

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Title PENGARUH TINGKAT PENGUNGKAPAN SUKARELA TERHADAP NILAI PERUSAHAAN DENGAN VARIABEL KONTROL LEVERAGE, GROWTH, SIZE, DAN ROA (Studi Empiris Pada Perusahaan Manufaktur Yang Terdaftar Di Bursa Efek Indonesia Tahun 2016-2019)
 
Creator Fauziah, Siti Rabiatul
Diana, Nur
Junaidi, Junaidi
 
Description The study aims to examine empirical evidence affecting voluntary disclosure rates with control variables of leverage, growth, size, and ROA at the company's value. This method uses quantitative methods. The population in this study is a manufacturing company listed on the Indonesia Stock Exchange in 2016-2019.Sample selection using purposive sampling. A sample of 53 companies with a four-year observation, resulting in a total test sample is 212 observations. Data types use secondary data, data analysis uses multiple linear regression, test normality, classic assumption test and hypothesis testing.The results of this study showed that the partial hypothesis of voluntary disclosure rates, leverage, growth, size, and ROA had a significant impact on the company's value. For simultaneous testing between voluntary disclosure rates, leverage, growth, size, and ROA have an influence on the company's valueKeywords: voluntary disclosure rate, leverage, growth, size, ROA and productive company value.
 
Publisher Jurnal Ilmiah Riset Akuntansi
 
Contributor —
 
Date 2020-08-18
 
Type info:eu-repo/semantics/article
info:eu-repo/semantics/publishedVersion
Peer-reviewed Article
 
Format application/pdf
 
Identifier http://riset.unisma.ac.id/index.php/jra/article/view/8554
 
Source Jurnal Ilmiah Riset Akuntansi; Vol 9, No 04 (2020): e_Jurnal Ilmiah Riset Akuntansi Agustus 2020
2302-7061
 
Language eng
 
Relation http://riset.unisma.ac.id/index.php/jra/article/view/8554/7110
 
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