Penelitian ini bertujuan untuk mengetahui pengaruh dari corporate governance dan tax disclosure pada voluntary financial disclosure di Indonesia. Variabel Independen yang digunakan dalam penelitian ini adalah tax disclosure dan corporate governance yang terdiri dari proporsi komisaris independen, managerial ownership, institutional ownership, foreign ownership, dan public ownership. Voluntary financial disclosure diproksikan oleh jumlah skor dari yaitu performance indicators , financial review, projected information, foreign currency information, stock price information, dan other useful financial information yang diadaptasi dari Bruslerie dan Gabteni (2011), Ho danTaylor (2013), Chow dan Boren (1987), Akhtaruddin dan Haron (2010), Meek, et.al (1995), dan qu, et.al (2013). Penelitian ini menjelaskan praktik voluntary financial disclosure pada annual report perusahaan yang terdaftar di BEI tahun 2009-2012.
Sampel dari penelitian ini adalah 102 perusahaan yang terdaftar di BEI tahun 2009-2012. Total annual report yang dijadikan sampel adalah 408. Teknik pengambilan sampel menggunakan teknik purposive sampling. Hasil penelitian menunjukan bahwa proporsi komisaris independen, managerial ownership, institutional ownership, foreign ownership dan tax disclosure berpengaruh terhadap voluntary financial disclosure, sedangkan public ownership tidak berpengaruh terhadap voluntary financial disclosure.
Kata kunci : Agency theory, corporate governance, tax disclosure, voluntary financial disclosure
This study examines the impact of corporate governance and tax disclosure on voluntary financial disclosure in Indonesia.This study uses tax disclosure and corporate governance as an independent variable. Corporate governance characterized by proportion of independent director, managerial ownership, institutional ownership, foreign ownership, and public ownership. Voluntary financial disclosure is proxied by an agregated disclosure score of performance indicators, financial review, projected information, foreign currency information, stock price information, and other useful financial information which adapted from Bruslerie and Gabteni (2011), Ho and Taylor (2013), Chow and Boren (1987), Akhtaruddin and Haron (2010), Meek, et.al (1995), and qu, et.al (2013). This study examines of voluntary finanial disclosure practices in the annual reports of listed companies in Indonesia from 2009 to 2012.
The sample of this study are 102 listed companies in Indonesia in the period of 2009 to 2012. Total sample is 408 annual report using purposive sampling technique. The results show that proportion of independent director, managerial ownership, institutional ownership, foreign ownership and tax disclosure are assosiated with voluntary financial disclosure, while public ownership is not assosiated with voluntary financial disclosure.
Keywords : Agency theory, corporate governance, tax disclosure, voluntary financial disclosure
