Open AccessFAKTOR-FAKTOR YANG BERPENGARUH TERHADAP LUAS PENGUNGKAPAN SUKARELA DALAM LAPORAN TAHUNAN
Author(s) -
Bernadetta Diaugraheni
Publication year - 2012
Publication title -
ekuitas
Language(s) - English
Resource type - Journals
eISSN - 2548-5024
pISSN - 1411-0393
DOI - 10.24034/j25485024.y2012.v16.i3.2330
Subject(s) - voluntary disclosure , profitability index , stock exchange , market liquidity , business , leverage (statistics) , annual report , business administration , stock (firearms) , accounting , finance , machine learning , computer science , mechanical engineering , engineering
The objectives of this paper are to analyse the effect of firm size, liquidity, profitability, leverage, public stock, and firm base to the extensive of voluntary disclosure. In this research, measurement of information disclosure in the annual report is developed from researches of Khomsiyah (2005), Healy, et al (1995) and Lang and Lundholm (1993). Sample used is secondary data from Indonesian Stock Exchange (BEI). The annual report of manufacturing company listed from 2005 to 2010. The result of analysis shows that firm size, profitability and public stock have positive effect and significantly impact to the extensive of voluntary disclosure, while liquidity, leverage and firm base have no effect to the voluntary disclosure in the company’s annual report.