FAKTOR-FAKTOR YANG MEMPENGARUHI VOLUNTARY DISCLOSURE PERUSAHAAN GO PUBLIC

Authors

  • Tulus - Prijanto
  • Yuni Pristiwati Noer Widianingsih

Abstract

ABSTRACT

This paper is to investigate factors which influence voluntary disclosure level of annual report manufacture companies listed on the Indonesian Stock Exchange (IDX). Factors are leverage, percents of public stocks and age of company. The sample consist 86 manufacture companies are published annual report of December 31, 2008. The result shows are percents of public stocks and age of company have effect significant of voluntary disclosure level. However leverage doesn’t effect on the voluntary disclosure level.

Keywords: voluntary disclosure, leverage, percents of public stocks and age of company.

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Published

2013-05-16

Issue

Vol. 9 No. 1 (2012): Akuntansi dan Sistem Teknologi Informasi

Section

Artikel

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