ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI VOLUNTARY DISCLOSURE LAPORAN TAHUNAN PERUSAHAAN

Abstract

Management have accurate information about unknown company value by external
investor, meaning that management generally has more complete and accurate information
compare to outside party of the company about the company value. Voluntary disclosure
information published by a company will possibly give information about the company in such a
more detail way. This research aims to test influence of the ownership of public share, company
bases, ROI, size of a company and leverage ratio towards the scope of voluntary disclosure.
The research sample are 66 manufacturing companies which release voluntary disclosure
in 2004 and 2005. The result of the study shows that the ownership of public share influences
significantly the scope of voluntary disclosure in the annual report of company ( p = 0,037 <
0,05). Company bases own positive influence which is significantly to the scope of voluntary
disclosure in the annual report of the company ( p = 0,029 < 0,05). Ratio of ROI probability does
not own significant influence to the scope of voluntary disclosure in the annual report of the
company ( p = 0,686 > 0,05). The size of the company owns positive influence and significant to
the scope of voluntary disclosure in the annual report of the company. ( p = 0,001 < 0,05) and
ratio of company leverage does not own significant influence to the scope of voluntary disclosure
in annual the report of the company ( p = 0,129 < 0,050)
Keywords: Size ,ROI, Public Ownership,Leverage,Voluntary Disclosure.