PENGARUH KARATERISTIK PERUSAHAAN TERHADAP PENGUNGKAPAN SUKARELA (Studi Empiris pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Tahun 2016)

Abstract

The purpose of this research is to analyze the influence of firm characteristics on voluntary disclosure. The independent variables are firm size, leverage, firm age, firm profitability, firm liquidity, auditor type, ownership structure and board independence while the dependent variable is voluntary disclosure This research uses secondary data from financial reports and annual reports from manufacture firms that listed in Bursa Efek Indonesia. This research uses purposive sampling method. Samples that choosen is manufacture firms that published their annual reports and financial reports explained in rupiah in 2016. The sample in this study amounting to 98 companies This research uses regression analysis method to examine the relation between independent variables and dependent variable. The results shows firm size and firm profitability have positive relation to voluntary disclosure, leverage has negative relation to voluntary disclosure. This research also shows that firm age, firm liquidity, auditor type, ownership structure and board independence do not have any relation to voluntary disclosure.