FAKTOR-FAKTOR FUNDAMENTAL YANG MEMPENGARUHI LUAS PENGUNGKAPAN SUKARELA (Penelitian Empiris pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Periode 2013-2014)

Abstract

This study aims to analyze the fundamental factors that affect the extent of voluntary disclosure. Bapepam had issued regulations regarding the disclosure required to be disclosed by the company go public. However, some companies choose to add information beyond the mandatory disclosure rules (mandatory disclosure); the companies are required to be more transparent in providing information to stakeholders. Measurement voluntary disclosure uses indexes that have been modified on several indices that have been used by previous researchers with BAPEPAM latest. The sample used is secondary data from the Indonesia Stock Exchange (BEI) in the form of annual reports of manufacturing in 2013-2014. Samples were selected using purposive sampling method and obtained 173 samples. Analysis of the data used is regression analysis. The results of this study indicate that public ownership, profitability, and the size of the company's have positive and significant effect on the extent of voluntary disclosure. While leverage, liquidity, and firm age dont significantly affect the extent of voluntary disclosure.