FAKTOR-FAKTOR YANG MEMPENGARUHI LUAS PENGUNGKAPAN SUKARELA DALAM ANNUAL REPORT
Abstract: This study aims to
analyze the factors that affect the wider voluntary disclosure. Voluntary
disclosure is needed by investors and other users in making better decisions
because it is considered mandatory disclosure is not sufficient in providing
information to investors. The factors examined in this study are firm size,
leverage, profitability, firm age, size of the firm, and the proportion of
independent board. The sample of this study are secondary data from the
Indonesia Stock Exchange in the form of annual reports companies listed in
2010-2012. Determination of the sample using purposive sampling method with
judgment sampling technique. The total sample in this study was 49 companies.
This study uses multiple regression analysis. This is because the variables are
tested more than one independent variable. The results show that profitability,
size of the firm, and the proportion of independent board broad positive effect
on voluntary disclosure, while negatively affects leverage extensive voluntary
disclosure. Meanwhile, firm size and firm age has no effect on the wider
voluntary disclosure.
Keywords: Annual report, the
factors (firm size, leverage, profitability, firm age, size of the firm, the
proportion of independent board), voluntary disclosure
Penulis: Noor Laila Fitriana,
Andri Prastiwi
Kode Jurnal: jpakuntansidd140995
