PENGARUH FAKTOR-FAKTOR PERUSAHAAN TERHADAP PENGUNGKAPAN LAPORAN TAHUNAN PADA PERUSAHAAN MANUFAKTUR DI BEI

This research is meant to find out whether profitability, solvability, firm age, and public ownership have significant influence to the disclosure of annual report on manufacturing companies which are listed in Indonesia Stock Exchange. The samples are 35 companies which have been selected from manufacturing companies which are listed in Indonesia Stock Exchange in 2011 and 2012 periods by using purposive sampling. The data of manufacturing companies’ financial statement is obtained from STIESIA Indonesia Stock Exchange Investment Gallery on jalan Menur Pumpungan 30 Surabaya and from Indonesia Stock Exchange official website www.idx.co.id. The multiple linear regression analysis method is used as analysis technique in this research. The result of the research indicates that this research regression model has fulfilled the overall classic assumption test which means that this regression model is free from any heteroscedaticity, multicollinearity, and autocorrelation symptoms, and the generated data has been distributed normally. The multiple linear regressions analysis shows that profitability has significant influence to the disclosure of annual report; solvability has no significant influence to the disclosure of annual report; firm age has no significant influence to the disclosure of annual report; and public ownership has no significant influence to the disclosure of annual report. Keywords: Profitability, Solvability, Firm Age, and Public Ownership, and the Disclosure of Annual Report