PENGARUH VOLUNTARY DISCLOSURE PADA ANNUAL REPORT DAN TIMELINESS TERHADAP EARNINGS QUALITY PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2012-2016

R.A. ANDINI, R.A. ANDINI and Fuadah, Luk Luk and Mukhtaruddin, Mukhtaruddin (2018) PENGARUH VOLUNTARY DISCLOSURE PADA ANNUAL REPORT DAN TIMELINESS TERHADAP EARNINGS QUALITY PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2012-2016. Undergraduate thesis, Sriwijaya University.

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Abstract

The purpose of this paper is to examine the effect of voluntary disclosure and timeliness on earnings quality. Independent variables used in this study are voluntary disdosure that measured by voluntary disclosure index and timeliness that measured by dummy variable. Dependent variable used in this study is earnings quality that measured by using proxy of earnings response coefficients. The population of the study is manufacturing companies listed on Indonesian Stock Exchange in the period 2012-2016. The sample of this study used 33 manufacturing with purposive sampling method. The type of data that used is secondary data, financial statements and annual report from each company were obtained from IDX (Indonesian Stock Exchange) website. Data analysis technique used are descriptive analysis and multiple linear regression by SPSS 20.0 software. The result showed that voluntary disclosure has a positive influence on earnings response coefficient and timeliness has a postive influence on earnings response coefficient.

Item Type:	Thesis (Undergraduate)
Uncontrolled Keywords:	voluntary disclosure, timeliness, eami11gs quality, eamirigs response Coefficient
Subjects:	H Social Sciences > HF Commerce > HF5717-5734.7 Business communication Including business report writing, business correspondence H Social Sciences > HG Finance > HG1706-1708 Accounting. Bookkeeping
Divisions:	01-Faculty of Economics > 62201-Accounting (S1)
Depositing User:	Mrs Dies Meirita Sari
Date Deposited:	25 Sep 2019 03:41
Last Modified:	25 Sep 2019 03:41
URI:	http://repository.unsri.ac.id/id/eprint/8774

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