Akuntansi dan Teknologi Informasi
Vol. 7 No. 1 (2008): Volume 7, No. 1, Mei 2008

Pengaruh Karakteristik Perusahaan Terhadap Luas Pengungkapan Sukarela

Irma Prawita Sari (Universitas Surabaya)
Yie Ke Feliana (Universitas Surabaya)
Riesanti Edie Wijaya (Universitas Surabaya)

Article Info

Publish Date
26 May 2019

Abstract

Disclosure Theory suggest that voluntary disclosure reduces information asymetry among investors by reducing transactions and information cost, which in turn reduces firms' cost of capital. The advantages of voluntary disclosure should encourage the listed firms to present voluntary disclosure besides mandatory disclosure. In fact, many listed firms reluctant to present. Voluntary dimension of corporate disclosure involve the manisfestation of free choice of the firms and its managers. Because of that, the purpose of this study is to reveal factors affecting voluntary disclosure levels for Indonesian firms listed in Jakarta Stock Exchange in 2005 and 2006.

Copyrights © 2008




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Journal Info
Akuntansi dan Teknologi Informasi
Website

Abbrev

jati

Publisher

Universitas Surabaya

Subject

Economics, Econometrics & Finance Social Sciences

Description

Akuntansi dan Teknologi Informasi dimaksudkan sebagai media diseminasi hasil penelitian dan pertukaran karya ilmiah Indonesia di kalangan akademisi, praktisi, regulator, dan publik. Penelitian di bidang Akuntansi, Keuangan, dan teknologi informasi meliputi berbagai pendekatan penelitian yaitu ...