Pengaruh Return On Asset, Likuidtas, Ukuran Komite Audit, dan Kepemilikan Institusional terhadap Pengungkapan Informasi Berorientasi Ke Depan pada Perusahaan Barang Konsumen Primer yang Terdaftar di Bursa Efek Indonesia Tahun 2020 – 2023

Abstract

This study aims to analyze the effect of return on assets, liquidity, audit committee size, and institutional ownership on forward-looking information disclosure. The population in this study consists of primary consumer goods companies listed on the Indonesia Stock Exchange from 2020 to 2023, with a total sample of 34 companies. The sampling technique used is purposive sampling, resulting in 136 observed data points. The analysis method employs multiple linear regression for all the proposed hypotheses. The results show that, partially, return on assets has a significant positive effect on forward-looking information disclosure. This means that the higher the return on assets, the greater the disclosure of forward-looking information. However, liquidity, audit committee size, and institutional ownership variables do not have a significant partial effect on forward-looking information disclosure. Meanwhile, simultaneously, return on assets, liquidity, audit committee size, and institutional ownership collectively have a significant effect on forward-looking information disclosure in primary consumer goods companies listed on the Indonesia Stock Exchange for the period 2020–2023.