European Journal of Accounting, Auditing and Finance Research (EJAAFR)

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Determinants of Disclosure Completeness of Financial Statements an Empirical Study in Indonesia

Abstract

This study aims to determine the effect of firm size, liquidity, and leverage on the completeness of the disclosure of financial statements on mining companies listed on the Indonesia Stock Exchange in 2010-2014. The data used in this research is secondary data, such as financial statements. The number of companies who researched many as 18 companies over five years, bringing the total number of samples totaling 90 samples. Data analysis technique used is multiple linear regression analysis using software eviews 8.0. The results of this study showed that simultaneous company size, liquidity, and leverage significant effect on the completeness of the disclosure of financial statements. Partially size and liquidity significantly influence the completeness of the disclosure of financial statements, but leverage does not significantly influence the completeness of the disclosure of financial statements

Keywords: : Company Size, Financial Statements, Leverage, Liquidity

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This work by European American Journals is licensed under a Creative Commons Attribution-NonCommercial-NoDerivs 4.0 Unported License

 

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Email ID: editor.ejaafr@ea-journals.org
Impact Factor: 7.77
Print ISSN: 2053-4086
Online ISSN: 2053-4094
DOI: https://doi.org/10.37745/ejaafr.2013

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