The Effect of Financial Performance, Public Ownership, and Company Age on Volun-tary Disclosure (Case Study on Private Non-Foreign Exchange National Bank Compa-ny Listed in Indonesia Stock Exchange)
نویسندگان
چکیده
This study aims to examine the effect of financial performance (profitability, liquidity, leverage), public ownership, and company age on voluntary disclosure Private Non-Foreign Exchange National Bank companies either partially or simultaneously. The subject in this were Ex-change that listed Indonesian Stock published annual fi-nancial reports for 2014-2018 period. number sample 6 companies. used de-scriptive verification methods with quantitative approach. data secondary each company. design hypothesis testing was classic assump-tion test (normality test, autocorrelation multicollinearity heteroscedasticity test) multiple linear regression analysis (coefficient determination, t F test). results show has significant disclosure. While liquidi-ty, leverage) ownership no proved longer becomes a company, it is expected will have more experi-ence information needs by investors meet their through company's report. Financial pub-lic simultaneously co-efficient determination 24.5%.
منابع مشابه
Foreign Owned Companies and Financial Performance. A Case Study on Companies Listed on Bucharest Stock Exchange
The main objective of this paper is to investigate the relation between the foreign ownership and firm performance. The study was conducted for the companies listed on Bucharest Stock Exchange, in the first, second and third categories. The financial companies and the credit institutions were excluded from the sample. The final sample included 63 companies. Return on Assets and Return on Equity...
متن کاملThe Effect of Intellectual Capital on Financial Performance of Banks Listed in Tehran Stock Exchange
The aim of this paper is to empirically investigate the effect of Intellectual Capital (IC) and its components on financial performance of Iranian banks accepted in Tehran Stock Exchange (TSE). The financial performances were measured by return on equity (ROE), return on assets (ROA), assets turnover (ATO), and book to market ratio (MB). This research covers 14 banks listed in TSE over the peri...
متن کاملThe Effect of Financial Distress on the Investment Behavior of Companies Listed on Tehran Stock Exchange
The purpose of this study was to determine the effect of financial distress on investment behavior for the years of 2011 to 2016. The statistical population of the research is Tehran Stock Exchange. According to the systematic elimination method, 104 companies have been selected as the statistical sample. In this research, financial distress is independent variable and corporate investmen...
متن کاملAccounting Disclosure in Companies Listed on the Egyptian Stock Exchange
Knowledge can be transferred and imported across international borders. However, recent research shows that local cultures may affect the acceptance and application of such imported knowledge content. Egypt's adoption of IAS in 1996 provides an excellent opportunity to examine how conflicts between imported accounting standards and a nation's cultural values affect implementation of the new sta...
متن کاملThe Impacts of Financial Structure on Financial Performance of Banks listed in Tehran Stock Exchange: An Empirical Application
Financial structure is a combination of debt and equity and regards as one of the most important issues in banking industry. The purpose of financial structure decision is to create an appropriate combination of financing resources to minimize the cost of capital and thus maximize the company's market value. This study investigates the impacts of banks financial structure on their Returns (ROA ...
متن کاملذخیره در منابع من
با ذخیره ی این منبع در منابع من، دسترسی به آن را برای استفاده های بعدی آسان تر کنید
ژورنال
عنوان ژورنال: Jurnal Ilmu Manajemen & Ekonomika
سال: 2022
ISSN: ['2089-4309', '2579-4841']
DOI: https://doi.org/10.35384/jime.v14i2.277