JURNAL BISNIS DAN AKUNTANSI
FAKTOR-FAKTOR YANG MEMPENGARUHI PENGUNGKAPAN SUKARELA DALAM LAPORAN TAHUNAN PERUSAHAAN MULTINASIONAL DI BURSA EFEK INDONESIA
The purpose of this study is to obtain empirical evidence about the factors which influence voluntary disclosure. Independent variables used in this research are firm size, proportion of ownership by the public, the base of the company, type of industry, size of the board of commissioners, profitability, and leverage to voluntary disclosure. This research used 54 samples of companies in the multinational companies listed on the Indonesia Stock Exchange (IDX) that takes for the period of 2010 as the sample. Sample selection procedure carried out by implementing purposive sampling method. Data are analyzed using multiple regression analysis. The results show that firm size, type of industry, and size of the board of commissioners have influence toward voluntary disclosure. Proportion of ownership by the public, the base of the company, and profitabilty have no influence toward voluntary disclosure.Keyword :Firm Size, Proportion of Ownership by The Public, The Base of Company, Type of Industry, Size of The Board of Commissioners, Profitabilty, Leverage, Voluntary Disclosure, Multinational Companies (MNCs).