ANALISIS LIKUIDITAS, LEVERAGE, UKURAN PERUSAHAAN DAN PROFITABILITAS TERHADAP PENGUNGKAPAN SUKARELA LAPORAN KEUANGAN (STUDI EMPIRIS PADA PERUSAHAAN REAL ESTAT)

Abstract

The purposes of this study were to analyze the extent of voluntary disclosure in annual report of real estate company listed in Jakarta Stock Exchange (JSX) and to analyze the effect of company liquidities, leverage, company size, and profitability on the extent of voluntary disclosure in annual report. The number of companies taken as samples in the research cover about 29. The statistic method used to test the hypotheses is multiple regression. The empirical result showed liquidity (current ratio), leverage (debt to assets ratio), firm size (capital marketalization) and profitability (ROE) had a positive effect to voluntary disclosure. Liquidity, leverage, firm size, and profitability had effect to voluntary disclosure of annual report simultaneously. The score of adjusted R-square was 0.385 or 38,5%, liquidity, leverage, showed size, and profitability affected only 38,5% to voluntary disclosure, and 61.5% affected by other factors