Faktor Penentu Tingkat Pengungkapan Sukarela di Bursa Efek Jakarta  

Oleh:

Sittanggang, Jati Pingkir

Jenis: Article from Journal - ilmiah nasional
Dalam koleksi: Bina Widya: Majalah ilmiah UPN "Veteran" Jakarta vol. 16 no. 2 (Aug. 2005), page 91.
Topik: audit; voluntary disclosure; size of firm; ownership; leverage; firm audit; Diversification; executives; aging of firm; minority interest; listing status; asset in place

Ketersediaan

Perpustakaan Pusat (Semanggi) Nomor Panggil: BB24.1 Non-tandon: 1 (dapat dipinjam: 0) Tandon: tidak ada

Lihat Detail Induk

Isi artikel

The extent of voluntary disclosures in the annual report are predicted determined by 10 firm's characteristics. Chosen 8 characteristics from the former studies i.e size of firm, public ownership structure, leverage, fixed asset in place, firm audit, listing status, diversification and minority interest. 2 variabel additional from the writer i.e aging of the firm and status of the excecutives are included in this study, The analysis found that the extent of voluntary disclosures are determined by size of firm, public ownership structure, leverage, fixed asset in place (countrary to prediction), audit firm, minority interest, aging of the firm and the status of the executives.

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