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Pengaruh Karakteristik Perusahaan Terhadap Kelengkapan Pengungkapan Sukarela Dalam Laporan Tahunan Perusahaan Publik Di Bursa Efek Indonesia

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The purpose of this study is to analyze the influence of firm characteristics and
voluntary disclosure levels in the annual reports of listed companies in Indonesia
Stock Exchange. The degree of voluntary disclosure is calculated by an index
which is based on background information, non-financial statistic, projected
information, and management discussion and analysis. This study using 400
companies in 2017 as a sample and applies the multiple regression analysis. The
finding of this study shows that firm characteristics; profitability, firm size,
liquidity and industry type have significant relationship with voluntary disclosure,
while leverage, age and ownership have no significant with voluntary disclosure.
This thesis can be very helpful for the shareholders, creditors and financial
management in making decision about giving voluntary disclosure in annual
reports as it provides adequate information for decision making.
Key Words: Voluntary disclosure, Firm characteristic, Annual report

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Ketersediaan

Informasi Detail

Judul Seri

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No. Panggil

005 MAKSI 2019

Penerbit

Malang : Regional Bureau for Asia and The Pasific., 2019

Deskripsi Fisik

PDF, 1.19 MB

Bahasa

Indonesia

ISBN/ISSN

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Klasifikasi

005 MAKSI 2019

Tipe Isi

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Tipe Media

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Tipe Pembawa

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Edisi

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Subjek

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Info Detail Spesifik

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Pernyataan Tanggungjawab

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Versi lain/terkait

Lampiran Berkas

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