PENGARUH KARAKTERISTIK PERUSAHAAN TERHADAP VOLUNTARY DISCLOSURE PADA PERUSAHAAN YANG TERDAFTAR DI JAKARTA ISLAMIC INDEX

NASYITHA, Parama Isvari and ADITYAWARMAN , Adityawarman (2016) PENGARUH KARAKTERISTIK PERUSAHAAN TERHADAP VOLUNTARY DISCLOSURE PADA PERUSAHAAN YANG TERDAFTAR DI JAKARTA ISLAMIC INDEX. Undergraduate thesis, Fakultas Ekonomika dan Bisnis.

[img]
Preview
PDF - Published Version
794Kb

Abstract

The purpose of this research is to analyze the relationship between voluntary disclosure and company characteristics (company size, profitability, type of auditor, type of industry, and ownership structure) in the annual report of Shariah-ompliance Companies in Jakarta Islamic Index. This research analyses the annual report for a single year 2014. The number of sample in this research was 36 companies. Sample excluded financial companies (banks and insurance companies) because they have different activities and regulation. This research using content anaysis method based on voluntary disclosure index developed by Akhtaruddin et al (2009) to measure dependent variable, and multiple linear regression method to analyze the data. Result of this research revealed that firm size, type of auditor, and type of industry had a significant effect to voluntary disclosure. In the other way, profitability dan ownership structure had no significant effect to voluntary disclosure.

Item Type:Thesis (Undergraduate)
Additional Information:Voluntary disclosure, firm size, type of auditor, type of industry, ownership structure, Shariah-compliance companies
Uncontrolled Keywords:Voluntary disclosure, firm size, type of auditor, type of industry, ownership structure, Shariah-compliance companies
Subjects:H Social Sciences > H Social Sciences (General)
Divisions:Faculty of Economics and Business > Department of Accounting
ID Code:48902
Deposited By:Mr. Perpustakaan Fakultas Ekonomi
Deposited On:17 May 2016 13:49
Last Modified:17 May 2016 13:49

Repository Staff Only: item control page