Pengaruh firm size, leverage, profitability dan auditor type terhadap voluntary disclosure pada perusahaan sub sektor food and beverages yang terdaftar di bursa efek Indonesia

Tomy Navaldo, Ardi Paminto

Abstract


Penelitian ini bertujuan untuk mengetahui pengaruh Firm Size, Leverage, Profitability dan Auditor Type terhadap Voluntary Disclosure pada Sub sektor Food and Beverages. Data yang di ambil merupakan data sekunder, berupa laporan tahunan perusahaan sub sektor food and beverages selama empat tahun, dari tahun 2014 hingga tahun 2018. Populasi data yang digunakan dalam penelitian ini adalah seluruh perusahaan sub sektor food and beverages yang terdaftar dalam Bursa Efek Indonesia dengan total populasi 18 perusahaan. Teknik pengambilan sampel adalah purposive sampling sehingga sample yang dapat digunakan sebanyak 13 perusahaan. Penelitian ini menggunakan metode dokumentasi yang di dapat dari laporan tahunan yang dipublikasikan di website resmi Bursa Efek Indonesia yakni www.idx.co.id.   Hasil yang didapat menunjukan bahwa (1) Firm Size berdampak negatif signifikan terhadap VDS. (2) Leverage berdampak negatif signifikan terhadap VDS. (3) Profitability berdampak positif dan tidak signifikan terhadap VDS. (4) Auditor Type berampak negatif dan tidak signifikan terhadap VDS.


Keywords


Firm size; leverage; profitability; auditor type; voluntary disclosure; sub sektor food and beverages

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DOI: https://doi.org/10.30872/jimm.v8i1.8893

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