PENGARUH TINGKAT PENGUNGKAPAN SUKARELA TERHADAP NILAI PERUSAHAAN
Abstract: This study aimed to
examine the effect of the level of voluntary disclosure on firm value. The
dependent variable of this study is the value of the company as measured by
market kapitlisasi value and market value to book value. The independent
variable of this study is the level of voluntary disclosure as measured by the
96 index voluntary disclosure that are divided into 12 categories. This study
uses five control variables, namely leverage, net income, growth, ROA and size.
The population in this study is the entire manufacturing companies listed in
Indonesia Stock Exchange in 2011. Sampling method in this study is purposive
sampling. Criteria for the company is that the company's market capitalization
to convey information in the annual report in the report tahunanya his company
and also the company revealed the variables needed in the study sample. The
total amount of the final sample in this study was 86 companies. After going
through the stages of processing and data. The analysis technique used is an OLS
regression (Ordinary Least Square). The analysis showed that the independent
variables are the level of voluntary disclosure has a positive and significant
impact on the value of his company.
Penulis: Lupita Ade Arisanti,
Daljono
Kode Jurnal: jpakuntansidd141006
