Pengaruh Karakteristik Perusahaan Terhadap Luas Voluntary Disclousure Laporan Tahunan Perusahaan Pada Industri Consumer Goods Yang Terdaftar Di Bursa Efek Indonesia Tahun 2007
Total View This Week0
Total View This Week0
Institusion
STIE Indonesia Banking School
Author
Sumadi, Gita Dwitiya
Subject
HF5601 Accounting
Datestamp
2024-07-19 07:43:35
Abstract :
The purpose of this study is to find out the impact of firm size, profitability ratio, leverage ratio, and percentage of public shares on the extent of voluntary disclosures in firm?s annual reports. The population of this study was 36 consumer goods companies listed at Indonesia Stock Exchange The object of this research was firm?s annual reports during 2007 period and the data analysis was treated as cross sectional. The research hypotheses were tested using the multiple regression analysis. Based on a sample of 33 consumer goods companies, this study shows that only firm size was significantly associated with the extent of voluntary disclosures. The other results of this study show that size, profitability ratio, leverage ratio, and percentage of public shares were simultaneously had significant impact on the extent of voluntary disclosure. This evidence contradicts previous research by Sudarmadji and Sularto (2007) who provides evidence showing that size, profitability ratio, leverage ratio, and percentage of public shares have no significant impact on the extent of voluntary disclosure Keywords: annual report, the extent of voluntary disclosure, firm size, profitability ratio, leverage ratio, and percentage of public shares
The purpose of this study is to find out the impact of firm size, profitability ratio, leverage ratio, and percentage of public shares on the extent of voluntary disclosures in firm?s annual reports. The population of this study was 36 consumer goods companies listed at Indonesia Stock Exchange The object of this research was firm?s annual reports during 2007 period and the data analysis was treated as cross sectional. The research hypotheses were tested using the multiple regression analysis. Based on a sample of 33 consumer goods companies, this study shows that only firm size was significantly associated with the extent of voluntary disclosures. The other results of this study show that size, profitability ratio, leverage ratio, and percentage of public shares were simultaneously had significant impact on the extent of voluntary disclosure. This evidence contradicts previous research by Sudarmadji and Sularto (2007) who provides evidence showing that size, profitability ratio, leverage ratio, and percentage of public shares have no significant impact on the extent of voluntary disclosure Keywords: annual report, the extent of voluntary disclosure, firm size, profitability ratio, leverage ratio, and percentage of public shares
Download
book
BibTex
Latex, Jabref
cloud_download
Original Resource
url resource Institution
