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All Journal JAKED The Community Engagement Journal Indo-Fintech Intellectuals: Journal of Economics and Business
Ulfah Rizky Muslimin
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Humanities Economics, Econometrics & Finance Education Social Sciences Other

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Journal : JAKED

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Pengaruh Karakteristik Perusahaan Terhadap Tingkat Kelengkapan Sukarela Linda Yuliani Hutadjulu; Ulfah Rizky Muslimin
JURNAL AKUNTANSI DAN KEUANGAN DAERAH Vol 16, No 2 (2021): November
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Cenderawasih

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (96.51 KB) | DOI: 10.52062/jaked.v16i2.1937

Abstract

This research aims to obtain empirical evidence about effect of firm characteristics and profitability on the level of completeness of voluntary disclosure. Company characteristics consisting of company size, profitability, age of record and composition of the independent board of commissioners. Independent variables of this research are, firm size, profitability, age of record, and the composition of the independent board of commissioners, and the dependent variable is voluntary disclosure.This research use a quantitative approach with the research samples are financial sector companies and the consumer goods industry sector that listed on Indonesia Stock Exchange for the period 2020. Data analysis technique that used is multiple linear regression.The results of this research indicate that company size (Size), profitability, listing Age and proportion of the board of commissioners have no effect on the level of completeness the voluntary disclosure.
Co-Authors Elia Madatu Tandililing Linda Yuliani Hutadjulu Maria Apriyane Patty Maria Meinarni Asnawi, Meinarni Yohanes Cores Seralurin