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All Journal JKMS : Jurnal Ilmu Komunikasi Al-Ulum Sosial Budaya AGRITEPA: Jurnal Ilmu dan Teknologi Pertanian Berkala Ilmiah Pendidikan Fisika Jurnal Ilmiah Peuradeun Jurnal Penelitian Pendidikan IPA (JPPIPA) Jurnal Teknik Informatika STMIK Antar Bangsa JPPI | Jurnal Penelitian Pendidikan Islam JURNAL PENDIDIKAN TAMBUSAI EDUKATIF : JURNAL ILMU PENDIDIKAN AMALIAH: JURNAL PENGABDIAN KEPADA MASYARAKAT Agritechnology : Jurnal Teknologi Pertanian Jurnal Review Pendidikan dan Pengajaran (JRPP) Health Information : Jurnal Penelitian Medika Alkhairaat : Jurnal Penelitian Kedokteran dan Kesehatan Jurnal Eduscience (JES) Advances in Food Science, Sustainable Agriculture and Agroindustrial Engineering (AFSSAAE) Community Development Journal: Jurnal Pengabdian Masyarakat Jurnal Pengabdian kepada Masyarakat Nusantara LIBRIA: Library of UIN Ar-Raniry Jurnal Kinerja Kependidikan (JKK) Nusantara Hasana Journal Nusantara: Journal for Southeast Asian Islamic Studies Al-Khair Journal : Management, Education, And Law JUrnal Riset Ilmu Pendidikan JIEPS: Jurnal Ilmiah Ekonomi Islam dan Perbankan Syariah Fakultas Agama Islam Universitas Muhammadiyah Aceh All Fields of Science Journal Liaison Academia and Sosiety Indonesian Journal of Food Technology Innovative: Journal Of Social Science Research Journal of Mandalika Literature Jurnal Penelitian Pendidikan MIPA Community Service Journal Of Economic Education Al-Qudwah: Jurnal Studi Al-Qur'an dan Hadis Jurnal Medika: Medika Jurnal Suloh EDUCATIONAL: Jurnal Inovasi Pendidikan dan Pengajaran Al-Bahtsu: Jurnal Penelitian dan Pendidikan Islam JPT : Jurnal Pendidikan Tematik Al Fitrah: Journal Of Early Childhood Islamic Education Jounal of Contemporary Indonesian Islam (JCII) JIMEKA
Khairiah Khairiah
Mahasiswa S2
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FAKTOR-FAKTOR YANG MEMPENGARUHI PENGUNGKAPAN SUKARELA DALAM LAPORAN TAHUNAN (STUDI PADA PERBANKAN SYARIAH DI INDONESIA) Khairiah, Khairiah; Fuadi, Raida
Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi Vol 2, No 1 (2017): Februari 2017
Publisher : Accounting Departement Economics and Business Faculty Syiah Kuala University

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Abstract

The purpose of this research is to determine the influence of firm size, liquidity, leverage, profitability on voluntary disclosure at syariah banking in Indonesia during 2010-2014. The type of this research is hypothesis testing by using census method in analyzing the research population. Population in this research is all of syariah banking that publish the financial report for the year 2010-2014 that consist of 11 banks. The type of data that used is secondary data, that consist of 55 financial report for five years. The testing of hypothesis used is linear regression analysis. The results of this research show that firm size, liquidity, leverage, profitability simultaneously have an effect on the voluntary disclosure. Liquidity and profitability partially have an effect on the voluntary disclosure, while firm size, and leverage have not effect on the voluntary disclosure.Keywords: voluntary disclosure, firm size, liquidity, leverage, profitability.
Co-Authors Abdul Ghofur Abdul Hamid Abu Bakar Afrizal Nur Afrizal Nur Ahmad Fudholi Amelianawati, Mae Anshor, Arrini Shabrina Ashar, Diya Asiyah, Asiyah aswad, fatqul hajar Aulia Nurul Huda Aziz, Abdul Malik Azizah, Aqilah Nur' Azlila, Nadiah Barus, Febriana Krisdayanti Berliani, Halimah Br Sembiring, Rutmay Prina Chandra Kurniawan, Chandra Demina Demina Derlina . Dewi, Yulia Dhuri, Saifuddin Dini, Innayah Rahma Dwi Susanti Efni Ramli, Efni Elsarena, Mai Sela Rosa Elya Roza, Elya Emilda, Andri Endri Santi, Nani Ernawati, Resti Faruq Aziz, Mufid Fauzy, Muhammad Rizky Fira, Dilli Salsa Firanti, Ela Maya Firdaus, Amirul Firdaus, Maisa Amatillah Fishi, Ana Nadiya Afinatul Fitra Marsela Gultom, Widia Handayani, Riska Hanum, Hanifah Harahap, Ardhansyah Putra Hardianti, Fitri Hasibuan, Mitra Sasmita Helda Hidayat Hidayat Irsal Irsal Jani Arni Jarir, Jarir Juliandi Siregar Kechik, Mohd Awang Khoirunnisa, Ismi Fathiya Kiptiyah, Sakina Yeti Kurnia, Mira Lesiana, Lesiana Lia Afriyanti Nasution Liana, Reza Listyaningrum, Ratna Sari Marito Siregar, Shinta Martunis - Maskun Matondang, Khairani Maulani, Tasya Aris Mawaddah, Hajar Mawardi Lubis Mayori, Kesi Mindani Mindani Muassomah Muassomah Mulia, Intan Mustika Wati, Mustika Muthmainnah, Hasna Nadia Nandang Rusmana Nasution, Insya Widiya A Nasution, Lia A Nazruddin Safaat H Nelissa, Zahra Nova Sari, Nova Novika, Sutri Nugrahaini, Inten Nuh Ghazali, Hidayat Nurlaili Nurlaili Nurunazmi, Shefira Penny Respati Yurisa Phaklen Ehkan, Phaklen Pramudito, Rafaza Prasetyaningtyas, Puspita Purba, Putri Putri, Nur Amelia Rahmah, Mawaddah Raida Fuadi Rita Destini Riyawi, Helmi Mahboub Rizal Efendi, Rizal Rosa Elsarena, Mai Sela Rusli, Roslinda binti Sabri, Hatta Sagala, Nurli Saidul Amin Sakina Yeti Kiptiyah SANI SUSANTI Saputra, Hendra Eka Setiawati Setiawati Setiawati, Poppy Shuharianto, Joko Siagian, Irma Sipahutar, Peter Y.P Sirajuddin Siregar , Shinta Marito Siregar, Juliandi Somwong, M. Khadafi Sri Hartini Sugianty, Ai Shanti Sukma Erni Sukmawarti, Sukmawarti Sulani, Sulani Suradi, Ahmad SUSIBA SUSIBA Syahrani, Nawa Aulia Syarifah Rahmah, Syarifah Tantri Puspita Yazid Tri Yuni Hendrowati Umartin, Dodi Utami, Cellinda Virdamayana, Khaerunnisa Wakidi Wakidi Widyananda, Bina Indah Wijiati, Muridian Yaacob, Salmy Edawati Yanti, Pebri yuniati, ulfa Z, Syamsiah Zaman, Kamar