HARYANTO, HARYANTO and LADY, APRILIA (2009) ASOSIASI KARAKTERISTIK PERUSAHAAN DAN KUALITAS PENGUNGKAPAN SUKARELA LAPORAN TAHUNAN. KAJIAN AKUNTANSI, 4 (2). pp. 128-136. ISSN 1907 - 1442
Abstract
This study aimed to expand on the relationship between the firm characteristic and the quality of voluntary disclosures. Especially to analyze financial statement. It can give description of the difference on quality disclosure among firm related to their characteristic which is firm size, leverage ratio, liquidity ratio, company basis, company ages, ownership structure and good corporate governance, to show the firm situation at their report period. The study find that the independent variable included into regression model, leverage ratio, liquidity ratio, company basis, company ages, public ownership and foreign ownership were nor significant. Firm size and good corporate governance variable were significant and effected positively to the quality of voluntary disclosure as dependent variable. Keywords: Firm characteristics and quality of voluntary disclosure
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