Pengaruh Ukuran Perusahaan, Struktur Kepemilikan Dan Konsentrasi Pasar Terhadap Kualitas Laporan Keuangan

Sri Fajri - Program Studi Akuntansi Fakultas Ekonomi Universitas Negeri Padang

Abstract


This research is aimed to examine: 1) the effect of firm size on the quality of financial statements, 2) the effect of ownership structure on the quality of financial statements and 3) the effect of market concentration on quality of financial statements in manufacturing companies listed on Indonesa Stock Exchange. This type of research that is classified as causative research. The population in this research is manufacturing companies listed on the Bursa Efek Indonesia in 4 years observation period (2007-2010). Total samples are 30 companies. The data are collected using purposive sampling method. The method of data analysis is multiple  regression. The data that is used in this research is secondary data obtained from the Indonesian Capital Market Directory (ICMD) and www.idx.co.id.

The result of test shows that: 1) firm size shows significant positively to the quality of financial statement, where the significance value 0.010 <0.05 and the value of t count> t table is 2.634> 1.9806 (H1 accepted). 2) Ownership structure doesn’t show significantly effect on the quality of financial statements, where the significance value 0.288 >0.05 and t count<t table is -1.068<1.9086 (H2 rejected). 3) Market Concentration shows significant positively to the quality of financial statement, where the significance value 0.008 <0.05 and the value of t count> t table is 2.721> 1.9806 (H3 accepted).

In this study suggested: (1) to increase the quality of the company's management over financial reporting that could affect investors' decisions. (2) for other researchers to extend the period of study in order to sample more of the variables studied and expected more varieted.

Keywords: Firm Size, Ownership Structure, Market Concentration, quality of Financial Statements

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