Jurnal Ilmiah Akuntansi dan Keuangan
Vol. 11 No. 1 (2022): Jurnal Ilmiah Akuntansi dan Keuangan: January - June 2022

Voluntary Disclosure, Credibility, and Triggering Factors of Voluntary Disclosure: An Overview of Beneficial Study Reviews

Dielanova Wynni Yuanita (Universitas Kristen Duta Wacana)
Christine Novita Dewi (Universitas Kristen Duta Wacana)

Article Info

Publish Date
08 Jul 2022

Abstract

The economic development as a trigger of mandatory disclosure has no longer provided information needed by stakeholder, especially the primary users including investors and creditors. The high information demand from stakeholder urges company to reveal their information through voluntary disclosure. An inquiry to voluntary disclosure has been an interesting discussion and extensively studied in Indonesia as well as the rest of the world. It is obvious because the subject solidates relationship between company with investors, attracts potential investors, and reduces capital risk. The ultimate factor of voluntary disclosure (either in Indonesia or worldwide) is size of company. Those companies which reveal voluntary disclosure in the form of information content, wheter good news or bad news, might obtain feedback from the market in form of price increase or price decrease in stock prices.

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Journal Info
Jurnal Ilmiah Akuntansi dan Keuangan
Website

Abbrev

jiak

Publisher

Universitas Putra Bangsa Kebumen

Subject

Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Social Sciences Other

Description

Jurnal Ilmiah Akuntansi dan Keuangan has been published since July 2014 by LP3M Universitas Putra Bangsa. JIAK is a scientific journal that focuses on the area of accounting and finance. JIAK is biannually issued (January-June and July-December). This Journal is indexed in DOAJ, Google Scholar, ...