PENGARUH STRUKTUR MODAL, KEPEMILIKAN SAHAM, UKURAN PERUSAHAAN, DAN REPUTASI AUDITOR TERHADAP TINGKAT PENGUNGKAPAN SUKARELA
Nirwana, Irham Sulhani, Drs. M. Irfan Nursasmito, M.Si.,Ak
This research aims to give an empirical evidence for the effect of capital structure, stock ownership, company size, and auditor reputation to the degree of voluntary disclosure. The disclosure of financial reporting is important related to the efficiency and public accountable. The population of the research is all the manufacturing company listed in Indonesia Stock exchange on the years of 2006 and forty companies are taken for sample. Source of data is taken from secondary data that is companies' annual report. The method that is used in this research is multiple regression and analyzed using software SPSS Version 10.5.
This research finds that company size and auditor reputation is positively and significantly associated with company's voluntary disclosure. It is indicated that company with bigger asset will give more comprehensiveness of voluntary disclosure and for company which is audited by prestigious public accounting firm also give more comprehensive of voluntary disclosure. This result can be explained that a prestigious auditor will conduct high class audit to maintain their reputation and audit quality. Meanwhile, capital structure and stock ownership has no significant associated with company's voluntary disclosure.
Kata Kunci : voluntary disclosure, capital structure, stock ownership, auditor reputation, company size
