Journal

The technique using a purposive sampling technique which means choosing a sample with the criteria (1) Companies listed on the Indonesia Stock Exchange (IDX) during the period 2009 - 2017 (2) Indonesia Stock Exchange (IDX) Companies registered in the telecommunications sector during 2009 - 2017 period (3) Companies that always present the financial report data for the period 2009 - 2017 (4) Companies that always complete the financial report for the data period 2009 - 2017. The analytical method used is the multiple linear regression and classical assumption test.