This study examines influence between internal-external aspects of the firms and voluntary disclosures. Using firm?s scale, firm?s profitability, public?s ratio, and age, this study predicts firm?s internal aspect while Accountant Public and Audit Opinion are as the firm?s external aspect. Data were gathered from 280 manufacture industries and analyzed by multiple regression method and SPSS program version 11.5.
The result of this study shows that four firm?s internal aspects influence to voluntary disclosures, there are market capitalization, return on equity, public?s ratio, and age. While other two firm?s external aspects, i.e. accountant?s public and audit opinion, have no significant relationship with voluntary disclosures. |