ASOSIASI ANTARA KARAKTERISTIK PERUSAHAAN DAN KUALITAS PENGUNGKAPAN SUKARELA DALAM LAPORAN TAHUNAN

Abstract

This study aimed to expand the relationship between the firm characteristics and the quality of voluntary disclosures. The difference on disclosure quality among firms related to their characteristics are firm size, leverage ratio, liquidity ratio, company basis, company ages, ownership structure and good corporate governance. Population of this research is financial report of public companies listed on Indonesian Stock Exchange in 2006. Based on proportional stratified samples, it’s obtained 136 samples. The hypothesis is tested by regression analysis. The result of this research show leverage ratio, liquidity ratio, company basis, company ages, public ownership and foreign ownership were not significant. Firm size and good corporate governance variable were significant and effected positively to the quality of voluntary disclosure as dependent variable.