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THE FACTORS THAT AFFECT COMPLETENESS OF FINANCIAL STATEMENT DISCLOSURE MANUFACTURING COMPANIES LISTED IN THE STOCK EXCHANGE INDONESIA

Ade Jahroh

Gunadarma University

Ade_jhrh@yahoo.com

ABSTRACT

 The financial statement is a kind of source of information that often used by users of financial statements. It contains information that can provide a reference for users of financial statements in making decisions. The more complete disclosure of financial reports submitted, the information contained in it more useful and the users of financial statements can take better decisions, both in terms of quality and time.

This study is conducted to find out the factors that affect the completeness the financial statement disclosure in which the independent variables in this study include leverage, liquidity, profitability, the share of public ownership, firm size, the operating profit margin, net profit margin and return on equity that is predicted to have influence on the completeness of the financial statement disclosure. The sample that used in this study were 72 manufacturing companies basic industry and chemical categories listed in the Stock Exchange Indonesia on 2008 to 2009. Analysis were used in this research Multiple Linear Regression.

The results showed liquidity variable affect completeness of financial statement disclosure positively, while firm size variable affect completeness of financial statement disclosure negatively and the other variables such as leverage, profitability, the share of public ownership, operating profit margin, net profit margin and return on equity do not influence completeness of financial statement disclosure.

  

Faculty of Economics. 2010

Keywords: Completeness of financial statements disclosure

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