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All Journal Jurnal Pendidikan dan Konseling J-CEKI
Adiutrix Maria Irayanti Seran
Universitas Katolik Widya Mandira
Humanities Education Languange, Linguistic, Communication & Media Mathematics Social Sciences Other

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The Analysis Of The Effect Of Firm Characteristics On The Completeness Of Public Company’s Voluntary Disclosure Adiutrix Maria Irayanti Seran
J-CEKI : Jurnal Cendekia Ilmiah Vol. 1 No. 5: Agustus 2022
Publisher : CV. ULIL ALBAB CORP

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56799/jceki.v1i5.883

Abstract

The purpose of this study is to analyze the influence of firm characteristics and voluntary disclosure levels in the annual reports of listed companies in Indonesia Stock Exchange. The degree of voluntary disclosure is calculated by an index which is based on background information, non-financial statistic, projected information, and management discussion and analysis. This study using 434 companies in 2021 as a sample and applies the multiple regression analysis. The finding of this study shows that firm characteristics; profitability, firm size, liquidity and industry type have significant relationship with voluntary disclosure, while leverage, age and ownership have no significant with voluntary disclosure. This study can be very helpful for the shareholders, creditors and financial management in making decision about giving voluntary disclosure in annual reports as it provides adequate information for decision making.
Co-Authors Agusto M. Usatnoby Alexander R. Banunaek Alfonsus Rodriques Suninono Antonius Y. W Timuneno Apolinaris Fanu Aristidi Moniz Beatrix Yunarti Manehat Elisabeth Kae Elisabeth Naben Evangelita Pires Fulgentius R. Berek Godefridus J. Siki Inosensius K. Nahak Irene M. Manehat Konstantianus Seka Leopold Melkiano Triangga Dawu Maria A. Florida Maria N. Mamulak Maria Odriana Veronica Mooi Rere Paulina Bibiana Sandrianus Poni Selfiana Goetha Skolastika F. Djehabut Yolinda Yanti Sonbay