Arif Darmawan
Politeknik Negari Batam

Alda
Politeknik Negari Batam

Keywords : Mandatory disclosure,Pandemic, Company size, Leverage, Complexity, Profitability, Company age

Abstract

This study aims to determine whether the pandemic affects manufacturing companies listed on the Indonesian Stock Exchange with mandatory disclosure. This study includes one independent variable, mandatory disclosure, and five dependent variables, namely firm size, leverage, complexity, profitability, and firm age. This study uses primary data obtained through annual report data collection. The sample for data collection are 50 annual reports from 2019 to 2020 resulted 100 data observations. The data analysis technique used in this study was multiple linearregression analysis using the IBM SPSS 26 application. The results of this study indicate that firm size and complexity has significant impact on mandatory disclosure, but for leverage, complexity, profitability, and firm age do not have effect on mandatory disclosure during covid 19 pandemic (2020). There are no significant impact for all variables on mandatory disclosure before pandemic covid 19 (2019).

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UNDUH PDF

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Published
2023-10-18

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Published
Vol. 11No. 1 (2023): Simposium Nasional Akuntansi Vokasi (SNAV)