ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI TINGKAT PENGUNGKAPAN SUKARELA PADA LAPORAN TAHUNAN (Studi Empiris pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia)
Abstract: This study departs
from the need for transparency of information in the annual reports of
companies, considering the increasing number of companies that decide to go
public. The increasingly level of annual report disclosure means the complete
annual report will make it easier for users to know the actual condition of the
company so that the company can be judged to be more transparent.
The purpose of this study was to demonstrate empirically the factors that
influence the level of annual report voluntary disclosure. The population is
manufacture companies listed in Indonesia Stock Exchange period 2009-2011.
Sampling technique using purposive sampling method. The dependent variable is
the level of annual report voluntary disclosure, while the independent variable
are leverage, liquidity, profitability, public shares and age of public
companies. This study uses multiple linear regression method. Before using
regression testing, previously use classical assumption test.
The simultaneous (together) results showed that leverage, liquidity,
profitability, public shares and age of public companies has a significant
influence on the rate of annual report voluntary disclosure. But the partially
result that only profitability and public shares has a significant influence on
the rate of annual report voluntary disclosure.
Penulis: Adi Priguno, P.
Basuki Hadiprajitno
Kode Jurnal: jpakuntansidd131099
