ANALISIS PENGARUH UKURAN DAN KINERJA KEUANGAN PERUSAHAANTERHADAP INFORMASI MASA DEPAN

Abstract

Relevant information to predict the future of the company can be
expressed through several sources, including: annual reports, interim reports,
press releases, conference calls, and direct communication with analysts.
Among the sources of such information widely used in research analysis is the
company's annual report. This is because the annual report has traditionally
been the main medium for delivering detailed information on the company's
financial and non-financial information. Research and discussion on the
effect of the company's performance on future information in the company's
annual report, yields several conclusions as follows:The average disclosure
rate of the sample company FLI is 42.60% (below 50%), meaning there are
still many companies that are less likely to convey future information. This is
due to the pessimism of future expectations and the reluctance to reveal too
much information that might undermine the competitive position in the
market.
Company size is the only independent variable that influences future
information. This means large size companies tend to convey future
information in their annual reports. Other independent variables of company
performance (leverage, profitability and liquidity) have no effect on future
information