Pengaruh Ownership Dispersion, Financial Distressed, dan Umur Listing Terhadap Luas Pengungkapan Sukarela: Studi Empiris pada Perusahaan Manufaktur yang Terdaftar di BEI Tahun 2012-2014

Rahmat Yoga Vernando (Program Studi Akuntansi Fakultas Ekonomi Universitas Negeri Padang)
Halmawati Halmawati (Program Studi Akuntansi Fakultas Ekonomi Universitas Negeri Padang)

Wahana Riset Akuntansi
Vol 4, No 1 (2016)

This study aims to determine: (1) The effect of ownership dispersion on the extent of voluntary disclosure, (2) The effect of Financial distress on the extent of voluntary disclosure, (3) The effect of age listing on the extent of voluntary disclosure. Population in this research are manufacturing companies listed in Indonesia Stock Exchange (IDX) during 2012-2014. The sample is determined based on purposive sampling method, thus totaling 52 companies. The data used in this research is secondary data. The technique of collecting data by the method of documentation at www.idx.com.Analysis technique of data is multiple linear regression.The results showed that: (1) The Ownership dispersion has positive significant effect on the extent of voluntary disclosure, (2Financial distress does not significantly influence the extent of voluntary disclosure, and (3) Age listings has significant negative effect on the extent of voluntary disclosure. Keywords: voluntary disclosure, ownership dispersion,finacial distress, age listing