Pengaruh Faktor-faktor Fundamental terhadap Kualitas Pengungkapan Sukarela dalam Laporan Tahunan pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia
Abstract
The purpose of this research is to find the fundamental factors that influence
voluntary disclosure published in annual reports. This research used 22
manufacturing companies listed at Indonesia Stock Exchange in the period of
2006-2007, is chosen by purposive sampling. Multiple regression analysis was
employed to test the research hypothesis. The result of this research how that
none of the independent variables influence voluntary disclosure published in
annual report.
voluntary disclosure published in annual reports. This research used 22
manufacturing companies listed at Indonesia Stock Exchange in the period of
2006-2007, is chosen by purposive sampling. Multiple regression analysis was
employed to test the research hypothesis. The result of this research how that
none of the independent variables influence voluntary disclosure published in
annual report.
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UntitledDOI: https://doi.org/10.33508/jako.v1i2.1031
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Jurnal Akuntansi Kontemporer is licensed under a Creative Commons Attribution-ShareAlike 4.0 International License Publisher Master of Accounting Program, Faculty of Business, Widya Mandala Surabaya Catholic University, Dinoyo 48A, Surabaya, 60265, East Java– Indonesia, Email: jako@ukwms.ac.id p-ISSN 2085-1189 e-ISSN 2685-9971