Pengaruh Company Size, Independent Audit Committee, Liquidity, dan Profitability terhadap Voluntary Disclosure pada Perusahaan Food and Beverage yang Terdaftar di Bursa Efek Indonesia Periode 2020-2023

Abstract

This study aims to determine and analyze the effect of Company Size, Independent Audit Committee, Liquidity, and Profitability on Voluntary Disclosure in food and beverage companies listed on the Indonesia Stock Exchange for the 2020-2023 period. The sample used in this study was 17 companies out of 29 food and beverage companies listed on the IDX for the 2020-2023 period. The dependent variable in this study is Voluntary Disclosure which is measured using a ratio scale. The independent variables in this study are Company Size, Independent Audit Committee, Liquidity, and Profitability. Company Size is measured using a ratio scale. The sampling technique in this study used the Purposive Sampling Method. The analysis test used a multiple linear regression analysis model. The data was processed using SPSS software version 25. The results of this study indicate that simultaneously or together between the independent variables company size, independent audit committee, liquidity, and profitability have a significant effect on voluntary disclosure. Meanwhile, partially between the company size variable has a positive effect on voluntary disclosure, the liquidity variable has a negative effect on voluntary disclosure. Meanwhile, the independent audit committee and profitability variables do not affect voluntary disclosure.