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Title: | Pengaruh Profitabilitas Dan Leverage Terhadap Voluntary Disclosure pada Perusahaan Sub Sektor Tekstil dan Garmen Yang Terdaftar Di Bursa Efek Indonesia |
Other Titles: | The Effect of Profitability and Leverage on Voluntary Disclosure in Textile and Garment Sub-Sector Companies Listed on the Indonesia Stock Exchange |
Authors: | Lubis, Reihayni Millenia Partomuan |
metadata.dc.contributor.advisor: | Nasution, Ilham Ramadhan |
Keywords: | profitabilitas;leverage;voluntary disclosure;profitability |
Issue Date: | 1-Apr-2022 |
Publisher: | Universitas Medan Are |
Series/Report no.: | NPM;178330046 |
Abstract: | Tujuan penelitian ini adalah untuk mengetahui Pengaruh profitabilitas dan leverage Terhadap voluntary disclosure Pada Perusahaan Sub sektor Tekstil Dan Garmen Yang Terdaftar Di Bursa Efek Indonesia tahun 2016-2020. Jenis penelitian yang digunakan ialah dengan asosiatif. Sampel pada penelitian ini adalah sebanyak 8 perusahaan Subsektor Tekstil Dan Garmen Yang Terdaftar Di Bursa Efek Indonesia dengan tahun penelitian 2016-2020. Jenis data dalam penelitian ini adalah kuantitatif. Sumber data penelitian ini menggunakan data sekunder. Teknik pengumpulan data yang digunakan ialah dokumentasi. Teknis analisis data dilakukan dengan IBM SPSS versi 26.00. Hasil penelitian menunjukkan bahwa secara parsial Profitabilitas (X1) berpengaruh positif dan signifikan terhadap Voluntary Disclosure (Y). Leverage (X2) berpengaruh negatif dan signifikan terhadap Voluntary Disclosure (Y) pada 8 Perusahaan Subsektor Tekstil dan Garmen Yang Terdaftar Di Bursa Efek Indonesia tahun 2016-2020. The purpose of this study was to determine the effect of audit committee, profitability and leverage on voluntary disclosure in textile and garment sub-sector manufacturing companies listed on the Indonesia Stock Exchange in 2016-2020. The type of research used is associative. The sample in this study were 8 textile and garment sub-sector companies listed on the Indonesia Stock Exchange with the research year 2016-2020. The type of data in this study is quantitative. The data source of this research uses secondary data. The data collection technique used is documentation. Technical data analysis was performed with IBM SPSS version 26.00. The results showed that partially Profitability (X1) has a positive and significant effect on Voluntary Disclosure (Y). Leverage (X2) has a negative and significant effect on Voluntary Disclosure (Y) on 8 Textile and Garment Subsector Companies Listed on the Indonesia Stock Exchange in 2016-2020. |
Description: | 61 |
URI: | http://repository.uma.ac.id/handle/123456789/17185 |
Appears in Collections: | SP - Accountancy |
Files in This Item:
File | Description | Size | Format | |
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178330046 - REIHAYNI MILLENIA PARTOMUAN LUBIS Fulltext.pdf | Cover, Abstract, Chapter I, II, III, V, Bibliography | 1.34 MB | Adobe PDF | View/Open |
178330046 - REIHAYNI MILLENIA PARTOMUAN LUBIS Chapter IV.pdf Restricted Access | Chapter IV | 490.66 kB | Adobe PDF | View/Open Request a copy |
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