Pengaruh sumber pembiayaan eksternal dan kualitas Bank terhadap tingkat pengungkapan sukarela perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia tahun 2007 - 2008

Deskripsi

The purpose of this research is to examine the impact of source of external financing and bank quality on company?s level of voluntary disclosure. Level of voluntary disclosure in this study is measured based on checklist developed by Wang et al. (2008). This research distinguished source of financing into capital market financing and bank financing and using InfoBank rating as a tool to measure bank quality. The sample in this study is comprised of 92 manufacturing companies listed in Indonesian Stock Exchange (IDX) for the year 2007-2008. The result shows that companies which more rely on capital market financing rather than bank financing tends to give a more extensive voluntary disclosure. But there?s no sufficient evidence which proves bank quality has a significant effect on company?s level of voluntary disclosure.Ada tabel