ANALISIS PENGARUH KARAKTERISTIK PERUSAHAAN TERHADAP TINGKAT PENGUNGKAPAN SUKARELA DALAM LAPORAN TAHUNAN PERUSAHAAN
The purpose of this research is to study the influence between firm characteristics and level of voluntary disclosure by using data set of Indonesian listed firms. Firm characteristics examined in this study are firm size, debt, ownership dispersion, firm age, net profit margin, return on equity, li...
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| Format: | Thesis |
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[Yogyakarta] : Universitas Gadjah Mada
2013
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| _version_ | 1826046447461597184 |
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| author | , NERISSA ARVIANA ARDINI , Dr. Sumiyana, M.Si. |
| author_facet | , NERISSA ARVIANA ARDINI , Dr. Sumiyana, M.Si. |
| author_sort | , NERISSA ARVIANA ARDINI |
| collection | UGM |
| description | The purpose of this research is to study the influence between firm characteristics and level of voluntary disclosure by using data set of Indonesian listed firms. Firm characteristics examined in this study are firm size, debt, ownership dispersion, firm age, net profit margin, return on equity, liquidity, audit firm size, and industry type. Level of voluntary disclosure is measured by voluntary disclosure index of Botosan (1997).
Sampling method used in this study is purposive sampling. The samples consist of 188 non-financial companies which have listed in Indonesia Stock Exchange in 2011. Moreover, the analysis method used in this study is multiple linear regression.
The results of this research concluded that company size, ownership dispersion, net profit margin, and audit firm size have positive effect on level of voluntary disclosure. The results of this research also concluded that current ratio has negative effect on level of voluntary disclosure. Meanwhile, debt, firm age, return on equity, and industry type have no significant effect on level of voluntary disclosure. |
| first_indexed | 2024-03-13T22:53:13Z |
| format | Thesis |
| id | oai:generic.eprints.org:120560 |
| institution | Universiti Gadjah Mada |
| last_indexed | 2024-03-13T22:53:13Z |
| publishDate | 2013 |
| publisher | [Yogyakarta] : Universitas Gadjah Mada |
| record_format | dspace |
| spelling | oai:generic.eprints.org:1205602016-03-04T08:40:59Z https://repository.ugm.ac.id/120560/ ANALISIS PENGARUH KARAKTERISTIK PERUSAHAAN TERHADAP TINGKAT PENGUNGKAPAN SUKARELA DALAM LAPORAN TAHUNAN PERUSAHAAN , NERISSA ARVIANA ARDINI , Dr. Sumiyana, M.Si. ETD The purpose of this research is to study the influence between firm characteristics and level of voluntary disclosure by using data set of Indonesian listed firms. Firm characteristics examined in this study are firm size, debt, ownership dispersion, firm age, net profit margin, return on equity, liquidity, audit firm size, and industry type. Level of voluntary disclosure is measured by voluntary disclosure index of Botosan (1997). Sampling method used in this study is purposive sampling. The samples consist of 188 non-financial companies which have listed in Indonesia Stock Exchange in 2011. Moreover, the analysis method used in this study is multiple linear regression. The results of this research concluded that company size, ownership dispersion, net profit margin, and audit firm size have positive effect on level of voluntary disclosure. The results of this research also concluded that current ratio has negative effect on level of voluntary disclosure. Meanwhile, debt, firm age, return on equity, and industry type have no significant effect on level of voluntary disclosure. [Yogyakarta] : Universitas Gadjah Mada 2013 Thesis NonPeerReviewed , NERISSA ARVIANA ARDINI and , Dr. Sumiyana, M.Si. (2013) ANALISIS PENGARUH KARAKTERISTIK PERUSAHAAN TERHADAP TINGKAT PENGUNGKAPAN SUKARELA DALAM LAPORAN TAHUNAN PERUSAHAAN. UNSPECIFIED thesis, UNSPECIFIED. http://etd.ugm.ac.id/index.php?mod=penelitian_detail&sub=PenelitianDetail&act=view&typ=html&buku_id=60595 |
| spellingShingle | ETD , NERISSA ARVIANA ARDINI , Dr. Sumiyana, M.Si. ANALISIS PENGARUH KARAKTERISTIK PERUSAHAAN TERHADAP TINGKAT PENGUNGKAPAN SUKARELA DALAM LAPORAN TAHUNAN PERUSAHAAN |
| title | ANALISIS PENGARUH KARAKTERISTIK PERUSAHAAN TERHADAP TINGKAT PENGUNGKAPAN SUKARELA DALAM LAPORAN TAHUNAN PERUSAHAAN |
| title_full | ANALISIS PENGARUH KARAKTERISTIK PERUSAHAAN TERHADAP TINGKAT PENGUNGKAPAN SUKARELA DALAM LAPORAN TAHUNAN PERUSAHAAN |
| title_fullStr | ANALISIS PENGARUH KARAKTERISTIK PERUSAHAAN TERHADAP TINGKAT PENGUNGKAPAN SUKARELA DALAM LAPORAN TAHUNAN PERUSAHAAN |
| title_full_unstemmed | ANALISIS PENGARUH KARAKTERISTIK PERUSAHAAN TERHADAP TINGKAT PENGUNGKAPAN SUKARELA DALAM LAPORAN TAHUNAN PERUSAHAAN |
| title_short | ANALISIS PENGARUH KARAKTERISTIK PERUSAHAAN TERHADAP TINGKAT PENGUNGKAPAN SUKARELA DALAM LAPORAN TAHUNAN PERUSAHAAN |
| title_sort | analisis pengaruh karakteristik perusahaan terhadap tingkat pengungkapan sukarela dalam laporan tahunan perusahaan |
| topic | ETD |
| work_keys_str_mv | AT nerissaarvianaardini analisispengaruhkarakteristikperusahaanterhadaptingkatpengungkapansukareladalamlaporantahunanperusahaan AT drsumiyanamsi analisispengaruhkarakteristikperusahaanterhadaptingkatpengungkapansukareladalamlaporantahunanperusahaan |