Analisis Faktor-Faktor Yang Mempengaruhi Pengungkapan Sukarela Pada Perusahaan Sektor Aneka Industri Yang Terdaftar Di Bursa Efek Indonesia Periode 2006-2008

Erlangga, Dimas Bayu (2011) Analisis Faktor-Faktor Yang Mempengaruhi Pengungkapan Sukarela Pada Perusahaan Sektor Aneka Industri Yang Terdaftar Di Bursa Efek Indonesia Periode 2006-2008. S1 thesis, STIE Indonesia Banking School.

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Abstract

This research has a purpose to find out the factor which can affect the voluntary disclosure in the annual report. The examined factors on this research are firm size, leverage, profitability, percentage of public share and age of companies. The samples consist of 18 miscellaneous industry from 2006 through 2008 and still listed on IDX. The object of this research was firm’s annual report during 2006-2008 period and the data analysis was treated as panel data. The statistic method used to test on the research hypothesis is multiple regression. The result show the factors that affect significantly the voluntary disclosure are leverage, profitability and age of companies. The other factor like firm size and percentage of public share have not significant relation. But, the other result of this research show that are firm size, leverage, profitability, percentage of public share and age of companies were simultaneously had significant affect to voluntary disclosure. Keyword: Annual Report, Voluntary Disclosure, firm size, leverage, profitability, percentage of public share and age of companies

Item Type: Thesis (S1)
Subjects: H Social Sciences > HF Commerce > HF5601 Accounting
Divisions: KODEPRODI62201#Akuntansi
Depositing User: Mrs. Deli Apsa
Date Deposited: 05 Oct 2020 03:33
Last Modified: 05 Oct 2020 03:33
URI: http://repository.ibs.ac.id/id/eprint/1472

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