Pengaruh Karakteristik Perusahaan Terhadap Luas Pengungkapan Sukarela

Sari, Irma Prawita and Yie Ke, Feliana and Wijaya, Riesanti Edie (2008) Pengaruh Karakteristik Perusahaan Terhadap Luas Pengungkapan Sukarela. Jurnal Akuntansi Dan Teknologi Informasi, 7 (1). ISSN 1412-5994

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Abstract

Disclosure theory suggests that voluntary disclosure reduces information asymmetry among investors by reducing transactions and information costs, which in turn reduces firm's cost of capital The advantages of voluntary disclosure should encourage the listed firms top resent voluntary disclosure besides mandatory disclosure. in fact many listed firms reluctant to present. Voluntary dimension of corporate disclosure involve the manifestation of free choice of the firm and its managers. Because of that the purpose of this study is to reveal factors affecting voluntary disclosure levels for Indonesia firms listed in Jakarta Stock Exchange in 2005 & 2006.

Item Type: Article
Uncontrolled Keywords: mandatory disclosure, voluntary disclosure, profitable, liquidity, stakeholder
Subjects: H Social Sciences > HB Economic Theory
H Social Sciences > HJ Public Finance
Divisions: Faculty of Business and Economic > Department of Accounting
Depositing User: Adpesdam Ubaya
Date Deposited: 29 Jan 2013 02:55
Last Modified: 24 Jun 2015 04:56
URI: http://repository.ubaya.ac.id/id/eprint/3013

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