KARAKTERISTIK PERUSAHAAN YANG MEMPENGARUHI TINGKAT PENGUNGKAPAN ITEM VOLUNTARY DALAM LAPORAN KEUANGAN PERUSAHAAN PUBLIK DI INDONESIA
This research is aimed a) to identify the level of voluntary disclosure by using Voluntary DisclosureIndex, and b) to analyze the firm’s characteristics that have significant impact on disclosure levelof each firm in certain industry. The Descriptive statistics and multiple regression analysis areus...
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Format: | Article |
Language: | English |
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Universitas Diponegoro
2013-11-01
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Series: | Jurnal Akuntansi dan Auditing |
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Online Access: | https://ejournal.undip.ac.id/index.php/akuditi/article/view/12060 |