Abstract: This study aims to analyze the effect of firm characteristics on the completeness of the disclosure of annual reports of manufacturing firms listed on the Indonesia Stock Exchange in the period 2015-2017. Firm characteristics used include liquidity, leverage, profitability, public public sharehildingas an independent variable and the completeness of annual report disclosure as the dependent variable. The population in this study were all manufacturing firms listed on the Indonesia Stock Exchange during 2015-2017. The samples used in this study were 30 manufacturing firms in the three years that were selected using purposive sampling and that met the sample selection criteria. using multiple linear regression analysis. The results of this study indicate that the variable liquidity does not significantly influence the completeness of the firm's annual report disclosure while the variable leverage, profitability and public public sharehildinghave a significant influence on the completeness of the annual firm disclosure report.
Keywords: Completeness of Report Financial Disclosure, Liquidity, Leverage, Profitability and Public Shareholding.
Title: The Effect of Firm Characteristics of the Completion on Annual Reports of Manufacturing Firm Listed In the Indonesia Stock Exchange
Author: I Gusti Ngurah Agung Yudisth Surya Dananjaya, I Dewa Nyoman Wiratmaja
International Journal of Management and Commerce Innovations
ISSN 2348-7585 (Online)
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