Pengaruh kualitas pengungkapan suka rela terhadap harga saham di BEJ

Mardiani, Fitri, Singgih Wijayana, SE., M.Si

2013 | Skripsi | S1 Accounting

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This research examined quality of voluntary disclosure effect in annual report to stock price with leverage as control variable in Jakarta Stock Exchange. Study about information disclosure in annual report will provide some insight about disclosure practice of Indonesian fIrm and the effect to stock price. The quality of voluntary disclosure in the annual repOIt measured by 76 information items that can be disclosed in annual report. There are seventy-six companies listed in Jakarta Stock Exchange on 2003-2005 were selected for a fmn sample in this research.



The statistic method that used in this research is multikolinearitas test, autocorrelation test, heterokedastisitas test and hypothesis test. The statistic method used to test hypothesis is F-test and t-test. The empirical indicate that quality of voluntary disclosure has signifIcantly effect to stock price.

Kata Kunci : Voluntary Disclosure, Disclosure quality, Stock Price