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Analisis tingkat pengungkapan sukarela pada perusahaan manufaktur yang tercatat di Bursa Efek Jakarta tahun 2005
The main object of the research is to know the level of voluntary disclosure in manufacturing companies listed on JSX year 2005. The another object is to analysis relationship of voluntary disclosure with other variables, like company?s size, return on equity (ROE), proportion of independent commissioner, and auditor. This research represent that the average score of voluntary disclosure is 0.1402. This result indicates that the level of voluntary disclosure in Indonesia is low. Empirical test in this research shows that company?s size and return on equity (ROE) have positive and significant influence on voluntary disclosure. Other variables, proportion of independent commissioner and auditor, don?t have significant influence on voluntary disclosure. From this research, we suggest emitters to maximize the function of annual report to disclose company?s information to their stakeholders, including the information about company?s activity in keeping environment. Emitters have to make an access to annual report easier, like disclose annual report in company?s website.Ada tabel
Ketersediaan
| Call Number | Location | Available |
|---|---|---|
| 5869 | PSB lt.2 - Karya Akhir | 1 |
| Penerbit | Depok Departemen Akuntansi Fakultas Ekonomi Universitas Indonesia., 2007 |
|---|---|
| Edisi | - |
| Subjek | Manufacturing industry Financial statements Return on equity Disclosure Auditors |
| ISBN/ISSN | - |
| Klasifikasi | - |
| Deskripsi Fisik | xi, 70 p., 28 p. ; 29 cm & lamp. |
| Info Detail Spesifik | - |
| Other Version/Related | Tidak tersedia versi lain |
| Lampiran Berkas | Tidak Ada Data |