Analisis Faktor-Faktor Yang Mempengaruhi Luas Pengungkapan Sukarela Laporan Keuangan Tahunan

M. Khoirul Mubarok, Khanifah khanifah, Atieq Amjadallah Alfi

Abstract


This study aims to analyze the factors of voluntary disclosure of annual financial statements
in manufacturing companies listed on the stock exchange Indonesia period 2010-2013.
Factors affecting voluntary disclosure are represented by six independent variables and
voluntary disclosure being the dependent variable. Data from this study were obtained from
annual reports of manufacturing firms taken from Indonesia Stock Exchange and Indonesia
Capital Market Directory. The population of this study are manufacturing companies listed
on the Indonesia Stock Exchange during 2010-2013 as many as 152 companies that issued
annual reports in a row. Determination of sample using purposive sampling method. The type
of data used is secondary data with media in the form of financial statements of
manufacturing companies. Data analysis tool used is multiple regression analysis (multiple
regression). The result of this research shows that profitability ratio, leverage ratio and
rentability ratio do not positively influence, while size with significance value 0.050, public
share ownership with significance value 0.008 and managerial share ownership with
significance value 0.013 have positive and significant influence to the completeness of the
voluntary disclosure in the company's annual report.
Keywords: profitability, leverage, rentability, size, public share ownership, managerial
share ownership.

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DOI: http://dx.doi.org/10.31942/akses.v10i19.2046

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Alamat kami di :

Fakultas Ekonomi Universitas Wahid Hasyim

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ISSN: 1907-4433

e-ISSN: 2613-9170

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