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All Journal COPING (Community of Publishing in Nursing) BIOMA Scientific Journal of Reflection : Economic, Accounting, Management and Business Jurnal Ilmiah Permas: Jurnal Ilmiah STIKES Kendal Jurnal Akuntansi, Ekonomi dan Manajemen Bisnis Jurnal Ventilator: Jurnal Riset Ilmu Kesehatan dan Keperawatan Jurnal Akuntansi, Ekonomi dan Manajemen Bisnis
Setianingsih Setianingsih
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Agriculture, Biological Sciences & Forestry Economics, Econometrics & Finance Education Health Professions Nursing Public Health Veterinary Other

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FAKTOR-FAKTOR YANG MEMPENGARUHI PENGUNGKAPAN SUKARELA DALAM LAPORAN TAHUNAN PADA PERUSAHAAN YANG TERDAFTAR DI JAKARTA ISLAMIC INDEX Setianingsih Setianingsih; Yulianto Yulianto
Jurnal Akuntansi, Ekonomi dan Manajemen Bisnis Vol. 3 No. 2 (2023): Juli: Jurnal Akuntansi, Ekonomi dan Manajemen Bisnis
Publisher : Pusat Riset dan Inovasi Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jaemb.v3i2.1611

Abstract

This study aims to examine the factors influencing voluntary disclosure in the annual reports of companies listed on the Jakarta Islamic Index. The variables studied are profitability, liquidity, and company size. Previous research on voluntary disclosure has been conducted, but the results have been varied and inconsistent. The research method used is quantitative with panel data regression analysis. The data used consists of annual financial reports of companies from the period 2012-2021 obtained from the official website www.idx.co.id and company websites. The results of the study indicate that the variables profitability and liquidity, partially, do not have a significant effect on voluntary disclosure, while company size, partially, has a significant effect on voluntary disclosure. Simultaneous testing results show that profitability, liquidity, and company size have a significant effect on voluntary disclosure.
Co-Authors Abd. Rasyid Syamsuri Ahmad Asyrofi Ahmad Munthoha Alvin Maulana Eny Hartadiyati W.H Febi Riandhyanita Istian Yulianto Lestari Eko Darwanti Lestari Eko Darwati Martono Martono Martono Martono Miftakhul Khakim Novi Indrayati Raden Abkar Ria Septiyana Rina Anggraeni Siti Nur Anifah Umu Hani Edi Nawangsih Yulianto Yulianto