The Effect of Likuidity and Profitability Of Mendatory Disclosure Financial Statement

Abstract

This study was conducted to determine the effect of Liquidity and Profitability to the extent of the mendatory disclosure of financial statement. Liquidity in this study was measured using current ratio, Profitability in this study wa measured using return on asset. Mendatory disclosure of financial statement as the realease of information and explanations are complete, clear. Guidelines for the presentation and disclosure of financial statements set service company in circular letter financial fervices authority No. 43/SEOJK.03/2016. Mendatory disclosur in this study was measured using index wallace. Test equipment used in this research is multiple regression analysis. In this study, the population of the bank sub-sector company listed on the Indonesian Stock Exchange (IDX) with the sampling technique used purposive sampling. Based on these techniques, obtained a sample of 23 companies with the time period 2013-2015. In this study, obtained results that there is not influence between Liquidity and mendatory disclosure of financial statement. There is an influence between Profitability and mendatory disclosure of financial statement. Researchers suggest further research uses or add another proxy to represent the financial ratios used. Ex for liquidity cash ratio, return on equity for profitability. Researchers also suggest that further research testing not only in service companies but also be tested with non-service companies so that it can be a better comparison.