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Partially size significantly influence the company's financial statement disclosure and managerial ownership affect the disclosure of financial statements.The conclusions of this research is only the size of the company having a significant effect on the disclosure of financial statements. The results showed the simultaneous measurement company and managerial ownership affect the disclosure of financial statements. This research testing methods through multiple linear regression analysis with SPSS 20. The data used is secondary data taken with engineering documentation. Laporan keuangan konsolidasi (consolidate financial statement) adalah laporan yang menyajikan informasi keuangan milik induk perusahaan dan anak perusahaan dalam satu laporan seolah-olah mereka satu entitas.Berdasarkan definisi tersebut, tidak semua perusahaan membutuhkan laporan keuangan ini.
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The research sample of 10 companies during the fifth period, in order to get a sample of 15 taken by purposive sampling technique.
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The population in this study is a real estate company listed on the Indonesia Stock Exchange in 2010-2014. The purpose of this study was to analyze the variables that Influence the size of the company and managerial ownership on the disclosure of financial statements This study includes a quantitative descriptive study, which reveal the size of the influence between variables expressed in figures. Laporan keuangan ini bisa meliputi neraca, laporan laba rugi, laporan arus kas, laporan piutang, laporan hutang, perubahan ekuitas, dan lain-lain.