Pengaruh Karakteristik Perusahaan Terhadap Tingkat Pengungkapan Sukarela Dalam Laporan Tahunan Perusahaan: Studi Empiris Pada Perusahaan Manufaktur di BEJ tahun 2005

Afdhal, Amalia, Ratna Nurhayati, SE., M.Com.,Ak

2013 | Skripsi | S1 Accounting

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This study examines the effect of firm characteristics on the extent of voluntary disclosures. The main purpose of the study is to investigate weather the differences ill corporate voluntary disclosures published in annual report by manufacture companies listed on the Jakarta Stock Exchange are explained by some firm characteristics.



The variables investigated were asfollow: firm size, liquidity ratio, profitability ratio, debt-to-equity ratio, and ownership structure. It is hypothesized that the extent of voluntary disclosures is associated with firm size, liquidity ratio, profitability ratio, debt-to-equity ratio, and ownership structure. Multiple linear regression analysis was employed 10 lest the research hypothesis.



This study finds that firm size is the most important variable explaining the extent of voluntary disclosures in annual report of the sample companies. The remaining variables. however, were found insignificant in explaining the extent of disclosures.

Kata Kunci : annual report, firm characteristics, voluntary disclosures.