Analisis Faktor-faktor yang Mempengaruhi Voluntary Disclosure Laporan Tahunan Perusahaan

Abstract

Management have accurate information about unknown company value by external investor, meaning that management generally has more complete and accurate information compare to outside party of the company about the company value. Voluntary disclosure information published by a company will possibly give information about the company in such a more detail way. This research aims to test influence of the ownership of public share, company bases, ROI, size of a company and leverage ratio towards the scope of voluntary disclosure. The research sample are 66 manufacturing companies which release voluntary disclosure in 2004 and 2005. The result of the study shows that the ownership of public share influences significantly the scope of voluntary disclosure in the annual report of company ( p = 0,037 0,05). The size of the company owns positive influence and significant to the scope of voluntary disclosure in the annual report of the company. ( p = 0,001 < 0,05) and ratio of company leverage does not own significant influence to the scope of voluntary disclosure in annual the report of the company ( p = 0,129 < 0,050) Keywords: Size ,ROI, Public Ownership,Leverage,Voluntary Disclosure.

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