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All Journal JURNAL AKUNTANSI DAN AUDITING JURNAL BISNIS STRATEGI Diponegoro Journal of Accounting
Arifin Sabeni
Fakultas Ekonomi Universitas Diponegoro
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance

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Journal : JURNAL AKUNTANSI DAN AUDITING

 1 
KARAKTERISTIK PERUSAHAAN YANG MEMPENGARUHI TINGKAT PENGUNGKAPAN ITEM VOLUNTARY DALAM LAPORAN KEUANGAN PERUSAHAAN PUBLIK DI INDONESIA Sabeni, Arifin
JURNAL AKUNTANSI DAN AUDITING Volume 10, Nomor 1, Tahun 2013
Publisher : Department of Accounting, Faculty of Economics & Business,Diponegoro University, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (1021.367 KB) | DOI: 10.14710/jaa.10.1.29-44

Abstract

This research is aimed a) to identify the level of voluntary disclosure by using Voluntary DisclosureIndex, and b) to analyze the firm’s characteristics that have significant impact on disclosure levelof each firm in certain industry. The Descriptive statistics and multiple regression analysis areused to examine these objectives, particularly for analyzing firm’s characteristic ( such as board ofdirectors composition, the number of audit committee’s member, firm’s size, leverage, profitability,firm’s operations, and the industry types) and their impact on the voluntary disclosure level. Theresults  by using descriptive statistics show that the mining industry have the highest voluntarydisclosure Index (VDI), followed by infra structure and transportation industry, then agricultureindustry. The lowest of Voluntary disclosure index is property and real Estate industry. The resultsalso show that the board of director composition, firm’s size, firm’s operation, and the industrytypes have the significant impact on the level of voluntary disclosure.
Co-Authors Nadia Rizki Nugrahani Nur Amalina Rizkita Amalinda Hartono