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All Journal JFAS : Journal of Finance and Accounting Studies
Ali Itsnaeni, Zulfina
Unknown Affiliation
Economics, Econometrics & Finance

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FAKTOR-FAKTOR YANG MEMPENGARUHI LUAS PENGUNGKAPAN SUKARELA PADA LAPORAN TAHUNAN SEKTOR PERBANKAN YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2018 – 2020 Ali Itsnaeni, Zulfina; Dwi Ari Pertiwi
JFAS : Journal of Finance and Accounting Studies Vol. 8 No. 2 (2026): Juni
Publisher : Prodi Akuntansi, Fakultas Ekonomi, Universitas Hasyim Asy'ari Tebuireng Jombang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33752/jfas.v8i2.12296

Abstract

Finding the variables determining the degree of voluntary disclosure in the annual reports of banking companies listed on the IDX between 2018 and 2020 is the aim of this study. A total of forty-two banks were chosen using a purposive sampling technique. The data was assessed using multiple linear regression. The study discovered that firm size had no effect on voluntary disclosure at a significance threshold of 0.010, which is closer to the usual criterion of 0.05. However, listing age and foreign ownership had a substantial impact on voluntary disclosure (p = 0.000, <0.05).
Co-Authors Dwi Ari Pertiwi