Analysis of influencing factors voluntary disclosure in sector companies various industries listed on the indonesian stock exchange 2006-2008 period
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Published:
Jun 30, 2022
Keywords:
Annual Reports, firm size, leverage, Percentage of public share and age of companies, Voluntary Disclosure
Section
Articles
Statistics Article
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Abstract
This research has a purpose to find out the factors which can affect the voluntary disclosure in the annual report. The factors examined in this research are firm size, leverage, profitability, percentage of public share and age of companies. The samples consist of 18 miscellaneous industries from 2006 through 2008 and are still listed on IDX. The object of this research was the firm's annual report during the 2006-2008 period and the data analysis was treated as panel data. The statistical method used to test on the research hypothesis is multiple regression. The result shows the factors that affect significantly the voluntary disclosure are leverage, profitability and age of companies. The other factors like firm size and percentage of public share have no significant relation. However, the other results of this research show that firm size, leverage, profitability, percentage of public share and age of companies simultaneously had a significant effect on voluntary disclosure.
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How to Cite
Erlangga, D. B. (2022). Analysis of influencing factors voluntary disclosure in sector companies various industries listed on the indonesian stock exchange 2006-2008 period. Indonesia Auditing Research Journal, 11(2), 74–81. Retrieved from https://journals.iarn.or.id/index.php/ARJ/article/view/64
References
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Fitriany, 2001. The Significance of Differences in the Completeness of Compulsory and Voluntary Disclosures in the Financial Statements of Public Companies Listed on the Jakarta Stock Exchange. IV National Symposium on Accounting, Bandung, 2001.
Ghozali, Dr. Imam. 2006. Application of Multivariate Analysis with the SPSS Program. Semarang: Diponegoro University Publishing Agency
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Decree of the Chairman of the Capital Market Supervisory Agency and Financial Statements No. Kep- 06/PM/2000. Guidelines for Submission of Financial Statements. [On-line] available http;//www.bapepam.go.id
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Sudarmadji, Ardi Murdoko and Sularto, Lana. 2007. Effect of Company Size, Profitability, Leverage, and Type of Company Ownership on the Area of Voluntary Disclosure of Annual Financial Statements. PESAT Proceedings (Psychology, Economics, Literature, Architects & Civil), Gunadarma Campus Auditorium, 21-22 August 2007.
Sumadi, Gita Dwitiya. 2009. The Effect of Company Size, Profitability, Leverage and Type of Company Ownership on the Area of Voluntary Disclosure of Annual Reports in the Consumer Goods Industry Listed on the IDX. Journal of Accounting STIE Indonesia Banking School Jakarta, 2009.
Verdiyana, Renita. 2006. Variables Influencing Extent of Disclosure in the Company's Annual Report. Undergraduate Thesis in Accounting, Faculty of Economics, Indonesian Islamic University, Yogyakarta, 2006.
Widianingsih, Yuni Pristiwati Nur. 2007. Analysis of Factors Influencing the Voluntary Disclosures of Manufacturing Companies listed on the BEJ. Research Report of Young Lecturers of Private STIE, 2007.
Adriany, Vita. 2009. Analysis of the factors that influence voluntary disclosure in property and real estate sector companies listed on the Indonesia Stock Exchange for the 2007 period. Accounting Thesis STIE Indonesia Banking School Jakarta, 2009.
Ahmad, Kamarudin. 2004. Fundamentals of Portfolio Investment Management. Jakarta: Rineka Cipta
Almilia, Luciana Spica and Retrinasari, Ikka. 2007. Analysis of the Effect of Company Characteristics on the Completeness of Disclosure in the Annual Reports of Manufacturing Companies Registered on the BEJ. Proceedings of the National Seminar on Innovation in Facing Changes in the Business Environment, Faculty of Economics, Trisakti University, Jakarta, 9 June 2007.
Amalia, Dessy. 2005. Factors Affecting the Area of Voluntary Disclosure in the Company's Annual Report. Journal of Government Accounting, Vol.1, No.2, November 2005.
Angraini, Retno. 2006. Disclosure of Social Information and Factors Affecting Disclosure of Social Information in Annual Financial Reports (Empirical Study of Companies Listed on the Jakarta Stock Exchange). Journal of the National Symposium on Accounting 9 Padang, 2006.
Fitriani, Linga. 2007. Disclosure Index Annual Report 2004 Issuers on the JSX. PESAT Proceedings (Psychologist, Economics, Literature, Architect & Civil), Gunadarma Campus Auditorium, 21-22 August 2007.
Fitriany, 2001. The Significance of Differences in the Completeness of Compulsory and Voluntary Disclosures in the Financial Statements of Public Companies Listed on the Jakarta Stock Exchange. IV National Symposium on Accounting, Bandung, 2001.
Ghozali, Dr. Imam. 2006. Application of Multivariate Analysis with the SPSS Program. Semarang: Diponegoro University Publishing Agency
Indonesian Institute of Accountants (2007), Financial Accounting Standards, Jakarta: Salemba Empat.
Decree of the Chairman of the Capital Market Supervisory Agency and Financial Statements No. Kep- 06/PM/2000. Guidelines for Submission of Financial Statements. [On-line] available http;//www.bapepam.go.id
Decree of the Chairman of the Capital Market Supervisory Agency and Financial Statements No. Kep- 134/BL/2006. Obligation to Submit Annual Report for Issuers or Public Companies. [On-line] available http;//www.bapepam.go.id
Madurese, Jeff. 2004. International Financial Management. Jakarta: Erlangga
Marwata. 2000. The Relationship Between Company Characteristics and the Quality of Voluntary Expressions in Annual Reports of Public Companies in Indonesia. Journal of Economics and Business Vol.XII. No.1, March 2000 : 67-87.
Murtanto and Elvina. 2005. The Effect of Company Characteristics on Voluntary Disclosures in Annual Reports of Companies Listed on the BEJ. EKOBIS Journal Vol.6, No.1, January 2005.
Ningrum, Agustin Setya. 2008. Analysis of the Level of Voluntary Disclosure in Manufacturing Companies Listed on the Jakarta Stock Exchange in 2005, Undergraduate Thesis in Accounting, Faculty of Economics, University of Indonesia, 2008.
Noegraheni, I. 2005. The Effect of Company Characteristics on the Quality of Voluntary Disclosures in Annual Reports on Non-Financial Industry Public Companies on the Jakarta Stock Exchange. EQUITY Journal Vol.2, No.1, July – December 2005 :61-80
Rahayu, Sovi Ismawati. 2007. Effect of Compliance Level of Compulsory Disclosure and Area of Voluntary Disclosure on Earnings Quality (Study of Manufacturing Sector Public Companies). Journal of SNA 11. 2007.
Scott, WR Financial Accounting Theory, Prentice Hall Inc, New Jersey, 2000.
Sudarmadji, Ardi Murdoko and Sularto, Lana. 2007. Effect of Company Size, Profitability, Leverage, and Type of Company Ownership on the Area of Voluntary Disclosure of Annual Financial Statements. PESAT Proceedings (Psychology, Economics, Literature, Architects & Civil), Gunadarma Campus Auditorium, 21-22 August 2007.
Sumadi, Gita Dwitiya. 2009. The Effect of Company Size, Profitability, Leverage and Type of Company Ownership on the Area of Voluntary Disclosure of Annual Reports in the Consumer Goods Industry Listed on the IDX. Journal of Accounting STIE Indonesia Banking School Jakarta, 2009.
Verdiyana, Renita. 2006. Variables Influencing Extent of Disclosure in the Company's Annual Report. Undergraduate Thesis in Accounting, Faculty of Economics, Indonesian Islamic University, Yogyakarta, 2006.
Widianingsih, Yuni Pristiwati Nur. 2007. Analysis of Factors Influencing the Voluntary Disclosures of Manufacturing Companies listed on the BEJ. Research Report of Young Lecturers of Private STIE, 2007.
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