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All Journal Diponegoro Journal of Accounting ESENSI: Jurnal Manajemen Bisnis Revenue: Jurnal Manajemen Bisnis Islam Worksheet : Jurnal Akuntansi Jurnal Manajemen dan Bisnis Jurnal Inovasi Bisnis Manajemen dan Akuntansi Jurnal Manajemen Bisnis
Noor Laila Fitriana
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Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Languange, Linguistic, Communication & Media Social Sciences

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Journal : Diponegoro Journal of Accounting

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FAKTOR-FAKTOR YANG MEMPENGARUHI LUAS PENGUNGKAPAN SUKARELA DALAM ANNUAL REPORT Noor Laila Fitriana; Andri Prastiwi
Diponegoro Journal of Accounting Volume 3, Nomor 3, Tahun 2014
Publisher : Diponegoro Journal of Accounting

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Abstract

This study aims to analyze the factors that affect the wider voluntary disclosure. Voluntary disclosure is needed by investors and other users in making better decisions because it is considered mandatory disclosure is not sufficient in providing information to investors. The factors examined in this study are firm size, leverage, profitability, firm age, size of the firm, and the proportion of independent board. The sample of this study are secondary data from the Indonesia Stock Exchange in the form of annual reports companies listed in 2010-2012. Determination of the sample using purposive sampling method with judgment sampling technique. The total sample in this study was 49 companies. This study uses multiple regression analysis. This is because the variables are tested more than one independent variable. The results show that profitability, size of the firm, and the proportion of independent board broad positive effect on voluntary disclosure, while negatively affects leverage extensive voluntary disclosure. Meanwhile, firm size and firm age has no effect on the wider voluntary disclosure. 
Co-Authors Adiyatma, Yogy Hafidz Alfadhilla, Dina Amalia Andri Prastiwi Angelica Dyah Ayu Puspita Anggoro, Rifky dhimas Aprillia, Hendra Safira DEWI NOVITA SARI Fadhilah Nurjanah Na'illatulloh, Syahda Novanda Saum Salsabila Rahma, Lina Saputri, Alisia Pingky Saraswati, Laila Isnaini Surya Pratiwi, Cindy Afifah Suwari, Kharisma Isna Talitha Alwani Zanah, Nita Miftakhul