Pengaruh Leverage, Likuiditas Dan Proporsi Kepemilikan Saham Publik Terhadap Luas Pengungkapan Sukarela Dalam Laporan Tahunan
Abstract: Research is aimed to
gain the empirial evidence.(1) the influence leverage to the extensive of
voluntary disclosure. (2) the extensive of voluntary disclosure levels of
liquidity. (3) the influence public stock to the extensive of voluntary
disclosure. The company said the research was registered in the ise's
2008-2012.The sample is based on the method of sampling purposive, as many as
44 firms.The collection of data and documentation method www.idx.co.id.
Analysis technique of data in multiple regression analysis.
The results of these studies concluded that (1) significantly negative
impact on the leverage to voluntary disclosure at the are significance 0.023 < 0,05 and calculated
tables = -.2,294 (H1 rejected). (2) no significant positive effect of liquidity
to voluntary disclosure of the are significance
0.670 > 0,05 and calculated tables = 0.427( H2 rejected ). (3) a
significant positive impact on the public stock to voluntary disclosure
significance 0,024 < 0,05 and calculated tables are = 2,272 (H3 accepted).
Based on the results of this research advised (1) to further research
should increase other variable that is affecting the company. (2) advised for
the company to improve extensive of voluntary disclosure more details in the
annual reports.
Penulis: Delvinur
Kode Jurnal: jpakuntansidd150510
