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JURNAL BISNIS DAN AKUNTANSI
Vol. 14, No. 2a, Is. 1, November 2012, Hlm. 69-78

FAKTOR – FAKTOR YANG MEMEPENGARUHI PENGUNGKAPAN SUKARELA PADA PERUSAHAN MANUFAKTUR

ALFIAN ARIFIN

STIE Trisakti
alfian@stietrisakti.ac.id

 

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http://www.tsm.ac.id/JBA/JBAVOL14/FAKTOR – FAKTOR YANG MEMEPENGARUHI PENGUNGKAPAN SUKARELA PADA PERUSAHAN MANUFAKTUR

ABSTRACT:

This research attempts to find out the factors of voluntary disclosure inmanufacturing companieswhich listed in the Indonesia Stock Exchange. For this purpose, seven independent variables that isfirm size, board of commissioner, proxy CPA industry firm specialist, public share proportions, firm age, profitablility and liquidity are takens into considerations to identify their effect on dependent variable. The populations used in this study are manufacturing companies listed on the Indonesia Stock Exchange that chooses for the period of 2007 until 2010 as the samples. The samples of this research use 372 manufacturing companies. Samples selection procedures carried out by implementing purposive sampling method. The result of this research showed that firm size and firm agehave influence to voluntary disclosure. However,board of commissioner, proxy CPA industry firm specialist, public share proportions, profitablility and liquidityhas no influence tovoluntary disclosure.

Keyword :Style of Leadership, Communication, Work Motivation, Employee Performance
 
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