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All Journal Abdi Laksana JURNAL ABDIMAS TRIDHARMA MANAJEMEN DEDIKASI PKM Abdimisi Jurnal PADMA: Pengabdian Dharma Masyarakat Jurnal Akuntansi, Manajemen, Bisnis dan Teknologi Bussman Journal : Indonesian Journal of Business and Management Jurnal Akuntansi, Ekonomi dan Manajemen Bisnis
Setianingsih Setianingsih
Universitas Pamulang
Religion Agriculture, Biological Sciences & Forestry Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Law, Crime, Criminology & Criminal Justice Social Sciences Other

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FAKTOR-FAKTOR YANG MEMPENGARUHI PENGUNGKAPAN SUKARELA DALAM LAPORAN TAHUNAN PADA PERUSAHAAN YANG TERDAFTAR DI JAKARTA ISLAMIC INDEX Setianingsih Setianingsih; Yulianto Yulianto
Jurnal Akuntansi, Ekonomi dan Manajemen Bisnis Vol. 3 No. 2 (2023): Juli: Jurnal Akuntansi, Ekonomi dan Manajemen Bisnis
Publisher : AMIK Veteran Purwokerto

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jaemb.v3i2.1611

Abstract

This study aims to examine the factors influencing voluntary disclosure in the annual reports of companies listed on the Jakarta Islamic Index. The variables studied are profitability, liquidity, and company size. Previous research on voluntary disclosure has been conducted, but the results have been varied and inconsistent. The research method used is quantitative with panel data regression analysis. The data used consists of annual financial reports of companies from the period 2012-2021 obtained from the official website www.idx.co.id and company websites. The results of the study indicate that the variables profitability and liquidity, partially, do not have a significant effect on voluntary disclosure, while company size, partially, has a significant effect on voluntary disclosure. Simultaneous testing results show that profitability, liquidity, and company size have a significant effect on voluntary disclosure.
Co-Authors Anisa Anisa Annisa Annisa Annissa Annissa Endah Finatariani Ita Darsita Liana Dwi S Liana Dwi Septiningrum Napisah Napisah Roni Fadli Sri Mulyani Tsarina Zenabia Tsarina Zenabia Tubagus Arya Abdurachman Yulianto Yulianto