Pengaruh karakteristik perusahaan terhadap voluntary disclosure Studi Empiris pada Perusahaan yang Terdaftar di Bursa Efek Indonesia Tahun 2012
Penulis Utama
:
Agustin Dwi Suryani
NIM / NIP
:
F1311004
×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
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Penulis Utama
:
Agustin Dwi Suryani
Penulis Tambahan
:
1. 2.
NIM / NIP
:
F1311004
Tahun
:
2013
Judul
:
Pengaruh karakteristik perusahaan terhadap voluntary disclosure Studi Empiris pada Perusahaan yang Terdaftar di Bursa Efek Indonesia Tahun 2012
Edisi
:
Imprint
:
Surakarta - F. Ekonomi - 2013
Program Studi
:
S-1 Akuntansi Non Reguler
Kolasi
:
Sumber
:
UNS-F. Ekonomi Jur. Akuntansi-F.1311004-2013
Kata Kunci
:
Jenis Dokumen
:
Skripsi
ISSN
:
ISBN
:
Link DOI / Jurnal
:
-
Status
:
Public
Pembimbing
:
1. Y Anni Aryani, Dra., M.Prof.Acc., Ph.D
Penguji
:
Catatan Umum
:
Fakultas
:
Fak. Ekonomi dan Bisnis
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File
:
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