摘要：Abstract This research conducted in aim to analyze the influence of company characteristics towards voluntary disclosure in annual report of Indonesia mining companies. The company’s characteristics that will be examined as independent variables are size, audit quality, leverage, profitability, and liquidity. Data collection is using purposive sampling method with specific criteria. Sample used in this research is limited to only mining companies listed on Indonesia Stock Exchange (IDC) from 2010 period up to 2013. In total, sample that qualified to be used in this research are 15 companies. Voluntary disclosure criteria are simplified into 14 criteria, in line with government policy made by Badan Pengawas Pasar Modal dan Lembaga Keuangan (BAPEPAM), regulation X.K.6 number Kep-431/BL/2012. This research uses multiple regression to analyze the influence of company size, audit quality, leverage, profitability, and liquidity towards voluntary disclosure. Result shows that mining companies in Indonesia have done well on voluntarily disclosure more information. To conclude this research, company size, leverage and liquidity has no significant influence towards voluntary disclosure. While audit quality gives positive influence to voluntary disclosure, on the other hand, profitability shows negative influence towards voluntary disclosure.
其他摘要：Abstract This research conducted in aim to analyze the influence of company characteristics towards voluntary disclosure in annual report of Indonesia mining companies. The company’s characteristics that will be examined as independent variables are size, audit quality, leverage, profitability, and liquidity. Data collection is using purposive sampling method with specific criteria. Sample used in this research is limited to only mining companies listed on Indonesia Stock Exchange (IDC) from 2010 period up to 2013. In total, sample that qualified to be used in this research are 15 companies. Voluntary disclosure criteria are simplified into 14 criteria, in line with government policy made by Badan Pengawas Pasar Modal dan Lembaga Keuangan (BAPEPAM), regulation X.K.6 number Kep-431/BL/2012. This research uses multiple regression to analyze the influence of company size, audit quality, leverage, profitability, and liquidity towards voluntary disclosure. Result shows that mining companies in Indonesia have done well on voluntarily disclosure more information. To conclude this research, company size, leverage and liquidity has no significant influence towards voluntary disclosure. While audit quality gives positive influence to voluntary disclosure, on the other hand, profitability shows negative influence towards voluntary disclosure.
关键词：pengungkapan sukarela; ukuran perusahaan; kualitas audit; leverage; profitabilitas; likuiditas Full Text: PDF DOI: http://dx.doi.org/10.35448/jrat.v10i1.4197 Refbacks There are currently no refbacks. Copyright (c) 2018 Jurnal Riset Akuntansi Terpadu pISSN 1979-682X eISSN 2528-7443
