FAKTOR-FAKTOR YANG MEMPENGARUHI PENGUNGKAPAN LAPORAN KEUANGAN SECARA SUKARELA (Studi realitas perusahaan manufaktur yang terdaftar di IDX tahun 2019-2021)

Abstract

This examine changed into performed to pick out factors that could have an effect on the voluntary disclosure of financial statements indexed on the Indonesian inventory change (IDX) in 2019-2020. Which of those elements are liquidity, leverage and profitability. A version in this study is the monetary statements listed on the Indonesian stock alternate in 2019-2021. The kind of research inside the guidance of this dissertation is a quantitative look at. The analytical technique of multiple linear regression is used with the SPSS 26 software for windows. primarily based at the consequences of the research and discussions conducted, it can be concluded that liquidity and leverage have a giant impact on the voluntary disclosure of financial statements, whilst profitability does not have a cloth impact on the voluntary disclosure of monetary statements listed at the Indonesian inventory change (IDX) in 2019-2021.

Keywords: Likuiditas, Leverage, Profitabilitas