文章基本信息

标题：ANALYSIS OF FACTORS AFFECTING THE AREA OF VOLUNTARY DISCLOSURES (Voluntary DISCLOSURE) ANNUAL REPORTS ON THE COMPANY WHICH INCLUDES COMPANY LQ45
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作者：Hasudungan Situmorang ; Didin Mukodim
期刊名称：Faculty of Economics
出版年度：2010
卷号：0
期号：0
语种：English
出版社：Faculty of Economics
摘要：Keywords: Disclosure index, firm size, average ratio, ownership structure, corporate base, age offirms, the ratio of ROE, PBV, LQ45.ABSTRACTThis study aims to determine factors that affect the broader voluntary disclosure (voluntarydisclosure) to the annual reporting on the companies included in the company LQ45 The unit ofanalysis used is a company that includes LQ45 index in the period February 2008 - July 2008.Data were analyzed by using the classical assumption test and multiple linear regression analysis(t test). The results of this study showed that only one variable that affects the broad compulsorydisclosure of financial statements that is variable sized companies. This is evidenced by ValueProbability values less than significant. This means that there are companies in companiesincluding LQ45 relatively larger, so it is relatively more supervised by a government agency.Therefore, large companies are more required to disclose more information than small firms. Asfor the variable average ratio, ownership structure, corporate base, firm age, return on equityratio, PBV did not affect the extensive disclosures required annual reports.