Hubungan Antara Karakteristik Perusahaan dan Kualitas Ungkapan Sukarela Dalam Laporan Tahunan Perusahaan Publik di Indonesia  

Oleh:

Marwata

Jenis: Article from Journal - ilmiah nasional - tidak terakreditasi DIKTI
Dalam koleksi: Jurnal Ekonomi dan Bisnis (Dian Ekonomi) vol. 12 no. 1 (Mar. 2006), page 67-87.
Topik: LAPORAN TAHUNAN; annual report; disclosure; voluntary disclosure; firm characteristics

Ketersediaan

Perpustakaan Pusat (Semanggi) Nomor Panggil: JJ43.1 Non-tandon: 1 (dapat dipinjam: 0) Tandon: tidak ada

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Isi artikel

This study examines the association between the quality of corporate disclosure published in annual reports and the characteristics of public companies. The purpose of the study is to investigate whether the differences in corporate voluntary disclosure published in annual reports of companies listed on the Jakarta Stock Exchange (the JSX) are associted with the characteristics of the firms. The findings are expected to be of value to advance our understanding of voluntary corporate disclosure practices and to provide additional evidence on the factors behind voluntary disclosure. this study differs from the previous studies in that this study uses a larger sample, better variable measurements, and additional independent variables. It is hypothesized that the quality of voluntary disclosure (defined as the extent of corporate voluntary disclosure) is associated with firm size, leverage ratio, liquidity ratio, company basis, company ages, securities issuance in the subsequent year, and ownership structure. Multiple regression analysis was employed to test the research hypothesis. The voluntary discloure index, a measure of the quality of corporate disclosure in annual reports, in this study was measured by using the same procedure as used by Suripto (1998). A sample of 128 annual reports of companies listed on the JSX as of december 31, 1995 was obtained and examined for the purpose of the study, The study finds that the quality of voluntary disclosure in annual reports is significantly and positively associated with firm size and securities issuance in the subsequent year. The results support the similar findings in previous studies.

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