Jurnal Akuntansi dan Sistem Teknologi Informasi
Vol 9, No 1 (2012): Akuntansi dan Sistem Teknologi Informasi

FAKTOR-FAKTOR YANG MEMPENGARUHI VOLUNTARY DISCLOSURE PERUSAHAAN GO PUBLIC

Prijanto, Tulus - (Unknown)
Widianingsih, Yuni Pristiwati Noer (Unknown)

Article Info

Publish Date
16 May 2013

Abstract

ABSTRACT This paper is to investigate factors which influence voluntary disclosure level of annual report manufacture companies listed on the Indonesian Stock Exchange (IDX). Factors are leverage, percents of public stocks and age of company. The sample consist 86 manufacture companies are published annual report of December 31, 2008. The result shows are percents of public stocks and age of company have effect significant of voluntary disclosure level. However leverage doesn’t effect on the voluntary disclosure level. Keywords: voluntary disclosure, leverage, percents of public stocks and age of company.

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Journal Info
Jurnal Akuntansi dan Sistem Teknologi Informasi
Website

Abbrev

Akuntansi

Publisher

Universitas Slamet Riyadi

Subject

Economics, Econometrics & Finance

Description

Accounting, Corporate Governance, Tax Auditing Accounting, Accounting Information Systems, Accounting Theory and Practice, Auditing Behavioral Accounting, Corporate Finance Cost Accounting, Financial Institutions and Markets, Financial Services, Fiscal Policy, Government and Non-Profit Accounting, ...