PENGARUH KARAKTERISTIK PERUSAHAAN TERHADAP LUAS PENGUNGKAPAN SUKARELA (VOLUNTARY DISCLOSURE) PADA PERUSAHAAN PUBLIK DI INDONESIA

Rahmawati, Lazuarna (2010) PENGARUH KARAKTERISTIK PERUSAHAAN TERHADAP LUAS PENGUNGKAPAN SUKARELA (VOLUNTARY DISCLOSURE) PADA PERUSAHAAN PUBLIK DI INDONESIA. Other thesis, University of Muhammadiyah Malang.

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Abstract

This study aims to determine the voluntary disclosure practices (voluntary disclosure) in public companies in Indonesia and find out how much influence companies' characteristics such as leverage, firm size and level of profitability of the company wide partially to the voluntary disclosure of public companies in Indonesia. The population in this study are that companies listed in Indonesia Stock Exchange (BEI) in 2006-2008. With judgment sampling method, this study obtained a sample of 17 public companies. The results of this research is based on t test results showed that only the independent variables (level of profitability) partially significant effect on voluntary disclosure (voluntary disclosure). Results of multiple regression using a significance level α = 5% shows the following results: R2 = 0.147, F = 2.699 and significance = 0.05 These results provide a basis to conclude that the null hypothesis (Ho) is rejected, which means jointly variables level of independent positive effect on company profitability extensive voluntary disclosure of public companies in Indonesia. Independent variables (level of profitability of firms) accounted for 14.7% in explaining the wide variety of voluntary disclosures of public companies in Indonesia Keywords: Characteristics of Companies, Voluntary Disclosure

Item Type: Thesis (Other)
Subjects: H Social Sciences > HC Economic History and Conditions
Divisions: Faculty of Economic > Department of Accounting
Depositing User: Rayi Tegar Pamungkas
Date Deposited: 30 Mar 2012 01:45
Last Modified: 30 Mar 2012 01:45
URI: http://eprints.umm.ac.id/id/eprint/1429

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