The effect of financial performance, board of commissioners, blockholder ownership, auditor type and firm age on voluntary disclosure

Disclosure of information reflects the presentation of the company's annual report. One general purpose of disclosure is as a basis for decision making. This study aims to examine the effect of financial performance (ROA, DER, CR), board of commissioners (BS, BI), blockholder ownership, auditor...

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Bibliographic Details
Main Authors: Aldo Prandita Nanda, Joicenda Nahumury
Format: Article
Language:English
Published: STIE Perbanas Surabaya 2018-12-01
Series:Indonesian Accounting Review
Subjects:
Online Access:https://journal.perbanas.ac.id/index.php/tiar/article/view/1525