Pengaruh Struktur Modal Dan Tipe Kepemilikan Perusahaan Terhadap Kelengkapan Pengungkapan Laporan Keuangan Pada Perusahaan Pertambangan Di Bursa Efek Indonesia Tahun 2012-2015

Oemar, Fahmi and Siagian, Rina Astria Pengaruh Struktur Modal Dan Tipe Kepemilikan Perusahaan Terhadap Kelengkapan Pengungkapan Laporan Keuangan Pada Perusahaan Pertambangan Di Bursa Efek Indonesia Tahun 2012-2015. Jurnal Akuntansi Kompetif, 4 (1). pp. 6-16. ISSN 2622-5379

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Abstract

The purpose of this study was to determine the effect of capital structure, type of company ownership partially on the completeness of financial statement disclosures and to determine the effect of capital structure and type of company ownership simultaneously on the completeness of financial statement disclosure. The population in this study were all mining companies listed on the Indonesia Stock Exchange in 2012 - 2015. The total population was 18 mining companies. The sample of companies is 16 mining companies. The sampling technique used purposive sampling, namely sampling with certain criteria. The data analysis used in this study is multiple linear regression models. The results of the study indicate that the capital structure (Debt to Equity Ratio) has a significant effect on the completeness of financial statement disclosures, so that the first hypothesis (H1) is accepted. The type of public share ownership does not have a significant effect on the completeness of financial reporting, so that the second hypothesis (H2) cannot be accepted. The capital structure (DER) and the type of public share ownership simultaneously have a significant effect on the completeness of financial reporting, so that the third hypothesis (H3) can be accepted. Issuer company that has the most influence in completeness of financial report disclosure is PT. Delta Dunia Makmur Tbk (DOID) because it has a capital structure (DER) with the highest value.

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