PENGARUH LUAS PENGUNGKAPAN SUKARELA TERHADAP HUBUNGAN ANTARA LABA DENGAN RETURN SAHAM DALAM LAPORAN TAHUNAN
Abstract: This study aims to
analyzes the effect of voluntary disclosure of a company listed on the
Indonesia Stock Exchange (IDX) for the influence the association between
earnings and current returns. Hypothesis alternative was used: (Ha) the higher
level of voluntary disclosure improves the association between earnings and
current returns. This study uses 48 companies listed on IDX 2009. Company
annual reports audited as by a public accounting firm and published reports of
the independent auditor. Companies publish the audited annual report as of
December 31 and complete on 2010. The result of this study is that (Ha) the
higher level of voluntary disclosure improves the association between earnings
and current returns.
Penulis: Bagas Jati Nugroho,
P. Basuki Hadiprajitno
Kode Jurnal: jpakuntansidd141178
