Pengaruh Profitabilitas, Likuiditas, Leverage, Ukuran Perusahaan dan Umur Perusahaan terhadap Mandatory Disclosure pada Perusahaan BUMN yang Terdaftar di Bursa Efek Indonesia Tahun 2018 – 2021

Abstract

The purpose of this study is to determine the effect of profitability, liquidity, leverage, company size, and company age on mandatory disclosures in state-owned companies listed on the Indonesia Stock Exchange in 2018-2021. This study has a population of 24 companies. The sampling technique used was purposive sampling to obtain 14 BUMN companies to be studied. The type of data used is secondary data and the data analysis technique used is a multiple linear regression test. The results of the study show that profitability and firm size have a non-significant positive effect on mandatory disclosure. Liquidity has a significant positive effect on mandatory disclosures. Meanwhile, leverage and company age have a significant negative effect on mandatory disclosure. Simultaneously profitability, liquidity, leverage, firm size, and firm age affect mandatory disclosures.