Analisis Faktor-Faktor Yang Mempengaruhi Luas Pengungkapan Sukarela Laporan Keuangan Tahunan

Abstract

This study aims to analyze the factors of voluntary disclosure of annual financial statements in manufacturing companies listed on the stock exchange Indonesia period 2010-2013. Factors affecting voluntary disclosure are represented by six independent variables and voluntary disclosure being the dependent variable. Data from this study were obtained from annual reports of manufacturing firms taken from Indonesia Stock Exchange and Indonesia Capital Market Directory. The population of this study are manufacturing companies listed on the Indonesia Stock Exchange during 2010-2013 as many as 152 companies that issued annual reports in a row. Determination of sample using purposive sampling method. The type of data used is secondary data with media in the form of financial statements of manufacturing companies. Data analysis tool used is multiple regression analysis (multiple regression). The result of this research shows that profitability ratio, leverage ratio and rentability ratio do not positively influence, while size with significance value 0.050, public share ownership with significance value 0.008 and managerial share ownership with significance value 0.013 have positive and significant influence to the completeness of the voluntary disclosure in the company's annual report. Keywords: profitability, leverage, rentability, size, public share ownership, managerial share ownership.