Analisis Faktor-Faktor yang Mempengaruhi Luas Pengungkapan Informasi Sukarela Laporan Tahunan Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia (BEI) Tahun 2015-2017

Abstract

ABSTRACT

               The purpose of this study is to determine the level of profitability, leverage and size of the company to the level of voluntary disclosure in the annual reports of manufacturing companies. The population used is manufacturing companies listed on the Indonesia Stock Exchange (IDX) in 2015-2017. The type of research used in this study is quantitative research with associative methods. The population used is manufacturing companies listed on the Stock Exchange in 2015-2017. The sampling method used is the purposive sampling method. In this study many factors can influence the level of disclosure including profitability, leverage and company size. Type of research The type of research used in this study is an associative method that aims to determine the effect or also the relationship between two or more variables. The results showed that profitability variables did not have a significant effect on the voluntary disclosure index variable, Leverage Variables had a significant positive effect on voluntary disclosure and the firm size variable having a company did not affect the voluntary disclosure index.

 

Keywords: Manufacturing Companies, Profitability, Leverage, and Size