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FACTORS AFFECTING THE AREA OF VOLUNTARY DISCLOSURE IN ANNUAL REPORT

ABSTRACT

AKHIRUDDIN. 20207082
FACTORS AFFECTING THE AREA OF VOLUNTARY DISCLOSURE IN ANNUAL REPORT

Thesis. Accounting Department. Faculty of Economics. Gunadarma University 2011

Key words: Annual report, Disclosure, Voluntary disclosure, Firm characteristics

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          This study aims to analyze the level of voluntary disclosure in annual report of listed manufacturing companies in Indonesia Stock Exchange in 2010 and examines the factors that might have influence statistically significant on the area of voluntary disclosure. Those factors, as independent variables is profitability, liquidity, technology, and borrowing costs, leverage, firm size, public stock and age of company. While the dependent variable is the area of voluntary disclosure which is obtained by assigning score for each items disclosed in annual report using the list of items voluntary disclosure developed by Suripto (1999). Scoring for each item is 0 and 1, the maximum score is 33.

The population in this study were all manufacturing companies listed in Indonesia Stock Exchange. The technique of sampling was using purposive sampling method, sampling obtained by 11 manufacturing companies. Processing and analysis using multiple linear regression with the help of PASW Statictics 18.

The result showed that the level of voluntary disclosure in annual report companies sampled still relatively low, the average score of corporate voluntary disclosure sample is 50%. The result of multiple linear regression test showed that simultaneous financial ratios and non-financial ratios influential statistically significant to the voluntary disclosure and partial age of the company, technology, profitability and firm size influential statistically significant affection to the voluntary disclosure too.

Bibliography (1992-2010)


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