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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Bibliographic Details
Main Author: Arifin Sabeni
Format: Article
Language:English
Published: Universitas Diponegoro 2013-11-01
Series:Jurnal Akuntansi dan Auditing
Subjects:
Online Access:https://ejournal.undip.ac.id/index.php/akuditi/article/view/12060