Analisis Faktor-Faktor Yang Mempengaruhi Pengungkapan Sukarela Perusahaan Properti Dan Real Estat Yang Terdaftar Di Bursa Efek Indonesia Periode 2007

Adriany, Vita (2010) Analisis Faktor-Faktor Yang Mempengaruhi Pengungkapan Sukarela Perusahaan Properti Dan Real Estat Yang Terdaftar Di Bursa Efek Indonesia Periode 2007. S1 thesis, STIE Indonesia Banking School.

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Abstract

This study examines the factor which can effect of voluntary disclosure in the annual report. It attempts to achieve two main purpose: (1) Test the effect of size, leverage, profitability, public share owner and age of companies together in associated with voluntary disclosure in the annual of property and real estate companies listed on IDX as of December 31, 2007, (2) Test the effect of size, leverage, profitability, public share owner and age of companies partialy in associated with voluntary disclosure in the annual of property and real estate companies listed on IDX as of December 31, 2007,. Multiple regresion analysis was employed to test the research hypothesis. A sample of 29 annual reports of property and real estate companies listed on the IDX as of December 31, 2007 was obtained and examined for the purpose of the study. Small sample is one of limitation of this study. The study finds the firm size and profitability have a significant relation of voluntary disclosure in the annual report and the other factor like leverage, public share owner and age of company show have not significant relation at the level of significancy 95% If the level of significancy is 90%, the study finds the size, profitability and public share owner have a significant relation of voluntary disclosurein the annual report. The other factor like leverage and age of companies show have not significant relation. Keyword: Annual Report, Item of Disclosure, Voluntary Disclosure, Factor of firm characteristic

Item Type: Thesis (S1)
Subjects: H Social Sciences > HF Commerce > HF5601 Accounting
Divisions: KODEPRODI62201#Akuntansi
Depositing User: Mrs. Deli Apsa
Date Deposited: 01 Nov 2020 05:41
Last Modified: 01 Nov 2020 05:41
URI: http://repository.ibs.ac.id/id/eprint/1642

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