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Journal : International Journal of Economics, Business and Accounting Research (IJEBAR)

FIRM CHARACTERISTIC, OWNERSHIP STRUCTURE AND VOLUNTARY DISCLOSURE: A Study of Indonesian listed Manufacturing Firm Wirmie Eka Putra; Indra Lila Kusuma; Maya Widyana Dewi
International Journal of Economics, Business and Accounting Research (IJEBAR) Vol 4, No 02 (2020): IJEBAR, VOL. 04 ISSUE 02, JUNE 2020
Publisher : LPPM ITB AAS INDONESIA (d.h STIE AAS Surakarta)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/ijebar.v4i02.1138

Abstract

This study is entitled Analysis of Factors Affecting Voluntary Disclosure (Empirical Study of Manufacturing Companies Listed on the Indonesia Stock Exchange Period 2017-2019). This study aims to examine the effect of leverage, liquidity, profitability, company size, managerial ownership, and institutional ownership on voluntary disclosure. Data analysis methods used are multiple regression analysis, simultaneous significance test and partial significance test. Simultaneous significance test results show that leverage, liquidity, profitability, company size, managerial ownership, and institutional ownership have a significant effect on voluntary disclosure. The results of the partial significance test show that leverage and firm size affect voluntary disclosure, while liquidity, profitability, managerial ownership, and institutional ownership do not affect voluntary disclosure. Keywords: voluntary disclosure, leverage, liquidity, profitability, company size, managerial ownership, institutional ownership