THE FACTORS OF VOLUNTARY AFFECTING IN THE AREA DISCLOSURE OF THE ANNUAL FINANCIAL REPORT THESIS.

Akhiruddin. Akhiruddin.

Abstract


This study aims to analyze
the level of voluntary disclosure in annual nancial state-
ments of manufacturing companies listed on the Indone-
sia Stock Exchange in 2010 and examine factors that may
have a statistically signicant in
uence on the extensive vol-
untary disclosure. These factors, as independent variables
are protability, liquidity, technology, leverage, borrowing
costs, rm size, to share the public and the corporate life.
While the dependent variable is the area of ??voluntary dis-
closure of which is found by assigning scores for each of
the items disclosed in the annual nancial statements that
using the list of voluntary disclosure items developed by
Suripto (1999). Scoring each item expressed are 0 and 1,
the amount of the maximum score is 33. The population of
the study were all manufacturing companies listed on the
Indonesia Stock Exchange in 2010. The sampling technique
used was purposive sampling method, samples obtained by
11 manufacturing companies. Processing and the analysis of
data using multiple linear regression with the help of PASW
Statistics 18. The results showed that the level of voluntary
disclosure in annual nancial reports sample rms are still
relatively low, the average score of the sample rms volun-
tary disclosure is 50

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