Pengaruh karakteristik perusahaan terhadap voluntary disclosure Studi Empiris pada Perusahaan yang Terdaftar di Bursa Efek Indonesia Tahun 2012

Oleh :
Agustin Dwi Suryani - F1311004 - Fak. Ekonomi dan Bisnis

Voluntary disclosure is a disclosure that would differentiate between one company and another. The company will have added value if present voluntary disclosure. This study aimed to determine the effect of firm characteristics on voluntary disclosure. This research uses voluntary disclosure as the dependent variable and the characteristics of the company consists of company size, profitability, and industry type as the independent variable. Object of research is the annual reports of listed companies in Indonesia Stock Exchange (IDX) in 2012 with the sample of 78 companies. Testing this hypothesis using multiple regression method. The results showed that the size of the company and the type of industry a positive effect on voluntary disclosure, while profitability has no effect on voluntary disclosure. Keywords: voluntary disclosure, company characteristics