Volume 19, No. 2, 2022
Factors And Implications Management Discussion And Analysis
Nana Umdiana, Einde Evana, Lindrianasari
Abstract
The purpose of this study is to identify the factors that influence the extent of disclosure in management discussion and analysis, as well as the implications for the company's profit growth. The object of this research is a manufacturing company in the consumer goods industry sector from 2015-2020. With the purposive sampling method obtained a sample of 180 units of analysis. The analysis technique in this study uses two analytical techniques, namely multiple linear regression analysis to examine the factors that influence discussion management and analysis and simple regression to see the implications for profit growth. Regression test results show that Financial Performance, Firm Age, and Leverage have no significant effect on management discussion and analysis, while firm size has a positive effect. while management discussion and analysis do not affect profit growth. With the low delivery of discussion and analysis management reports in Indonesia, it is hoped that the regulator will provide strict rules so that companies increase the information needed by investors.
Pages: 21 - 30
Keywords: Management Discussion and Analysis