Perputaran aset dan komite auditor serta umur perusahaa terhadap pengungkapan sukarela pada perusahaan sub sektor pertambangan batu bara yang terdaftar di bursa efek Indonesia

Aisah Aisah, Amin Kadafi

Abstract


Penelitian ini bertujuan untuk mendapatkan bukti empiris mengenai dampak perputaran aset, komite auditor, dan umur perusahaan terhadap pengungkapan sukarela. Studi ini dianalisis dengan menggunakan sampel sebanyak 17 perusahaan di sub sektor pertambangan batu bara yang terdaftar di Bursa Efek Indonesia periode 2014-2018 dengan menggunakan teknik purposive sampling. Alat yang digunakan dalam penelitian ini adalah regresi data panel dan stastistik deskriptif. Berdasarkan hasil penelitian dapat disimpulkan bahwa : 1) perputaran aset berpengaruh positif dan tidak signifikan terhadap pengungkapan sukarela, 2) komite auditor berpengaruh positif dan tidak signifikan terhadap pengungkapan sukarela, 3) umur perusahaan berpengaruh negatif dan signifikan terhadap pengungkapan sukarela.


Keywords


Sub sektor pertambangan batu bara; bursa efek Indonesia; perputaran asset; komite auditor; umur perusahaan; pengungkapan sukarela

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DOI: https://doi.org/10.29264/jimm.v7i2.8846

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