Analisis Pengaruh Profitabilitas, Ukuran Perusahaan, Likuiditas, Kepemilikan Publik, dan Leverage terhadap Pengungkapan Sukarela pada Perusahaan Makanan dan Minuman yang Terdaftar di Bursa Efek Indonesia Tahun 2020

Abstract

This study aims to analyze the effect of Profitability, Firm Size, Liquidity, Public Ownership, and Leverage on Voluntary Disclosure. The reseach approach is quantitative with the type associative research. The population in this study were industry sector of food and beverages firm listing on Bursa Efek Indonesia (BEI) in 2020 with a sample size of 33 firms. Data collection was carried out by download the company’s annual report from BEI’s official site and company’s official sote. The result of this study show that partially the variables Profitability, Liquidity, Public Ownership, and Leverage have not effected and not significant on Voluntary Disclosure while, the variable Firm Size partially have a positive and significant effect on Voluntary Disclosure. Simultaneously the variables Profitability, Firm Size, Liquidity, Public Ownerhip, and Leverage have a positive and significant effect on Voluntary Disclosure.