FACTORS AFFECTING THE AREA OF VOLUNTARY DISCLOSURE (VOLUNTARY DISCLOSURE) INDEX TO ANNUAL REPORT ON CORPORATE DISCLOSURE INCLUDING THE COMPANY LQ45

Dwi Puritawarni

Abstract


The complete-ness Research of disclosures in annual reports and factorsthat inuence it is important to do. Where will provide anoverview of the completeness of the disclosure of the na-ture of the dierences between rms and the factors thatinuence it, and may provide clues about the condition ofthe company in a reporting period. In achieving eciencyand as a means of public accountability, disclosure of nan-cial statements to be a signicant factor. This study aims toestimate and analyze the eect of voluntary disclosure in an-nual reports with the disclosure index at 20 companies thatjoined in LQ45 based on extensive disclosure of the annualreport in 2009, primarily related to voluntary disclosure.Independent variables used are size (size) of the company,leverage ratio, rm base, ownership structure, rm age, theratio of ROE, PBV, liquidity. with the dependent variableis a voluntary disclosure (voluntary disclosure) The resultsof this study indicate that the three variables that aect thewide voluntary disclosure of the annual report, which is thesize (size) of the company, leverage ratios, liquidity ratios.This is evidenced by Value Probability values ??less thansignicant. This means that the companies included LQ45relatively greater in the voluntary disclosure, so it is morecontrolled by government agencies. Therefore, more largecompanies are required to disclose more information thansmall rms. As for the variable base company, ownershipstructure, age of rm ROE ratio, PBV does not aect thebroad voluntary disclosures in annual reports. PenamaanFile: 21207237

Full Text:

Full Paper

Download File : 13172-37017-1-PB.pdf aneka ragam manfaat dan khasiat sejuta manfaat artikel unik sejarah kerajaan