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FACTORS AFFECTING THE VOLUNTARY DISCLOSURE SCOPE IN ANNUAL REPORT OF MANUFACTURING FIRMS LISTED IN INDONESIA STOCK EXCHANGE (IDX)
Abstrak (Bhs. Indonesia)
The objectives of the research is to know the effect of firm size, Return On Asset, Return On Equity, Leverage, Public Shareholding, Industry Group, and Firm Basis on voluntary disclosure scope. After an examination of 50 companies by means of multiple linear regression method, this research found that significant value of firm size, Return on Equity, Leverage and Industry Group is less than α (0.05). While, the significant value of Return on Asset, Public shareholding and Firm basis are higher than α (0.05) . Thus indicates that there are significant effect of firm size, Return On Equity, Leverage, and Industry Group on voluntary disclosure scope. Therefore, Return On Asset, Public shareholding and Firm basis have no significant effect on voluntary disclosure scope. The findings show that firm size has dominant effect on voluntary disclosure scope. In addition the findings suggest the manufacture company should do periodic evaluation action, either quarterly, semi-annual and annual consistently, related to firm size, Return On Asset, Return on Equity, leverage, public shareholding, industry group and firm base variable. Manufacture company party also needs to perform asset and capital structure management more efficiently, by increasing investment in assets that have a high level of liquidity and productivity, while still considering the risk based on the precautionary principle, it is necessary to control their costs more effectively to boost revenue and net income earned and consider to increase public shareholding structure.
Abtrak (Bhs. Inggris)
The objectives of the research is to know the effect of firm size, Return On Asset, Return On Equity, Leverage, Public Shareholding, Industry Group, and Firm Basis on voluntary disclosure scope. After an examination of 50 companies by means of multiple linear regression method, this research found that significant value of firm size, Return on Equity, Leverage and Industry Group is less than α (0.05). While, the significant value of Return on Asset, Public shareholding and Firm basis are higher than α (0.05) . Thus indicates that there are significant effect of firm size, Return On Equity, Leverage, and Industry Group on voluntary disclosure scope. Therefore, Return On Asset, Public shareholding and Firm basis have no significant effect on voluntary disclosure scope. The findings show that firm size has dominant effect on voluntary disclosure scope. In addition the findings suggest the manufacture company should do periodic evaluation action, either quarterly, semi-annual and annual consistently, related to firm size, Return On Asset, Return on Equity, leverage, public shareholding, industry group and firm base variable. Manufacture company party also needs to perform asset and capital structure management more efficiently, by increasing investment in assets that have a high level of liquidity and productivity, while still considering the risk based on the precautionary principle, it is necessary to control their costs more effectively to boost revenue and net income earned and consider to increase public shareholding structure.
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