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Determinan Voluntary Nonfinancial Disclosure Pada Perusahaan Di Indonesia

Author

Listed:
  • Rio Pramudhana Faizal
  • Agung Nur Probohudono

    (Universitas Sebelas Maret
    Universitas Sebelas Maret)

Abstract

Penelitian ini menjelaskan pengaruh dari ownership structure dan tax disclosure pada voluntary nonfinancial disclosure di Indonesia.Ownership structureterdiri dari public ownership dan foreign ownership. Tax disclosure yang merupakan bagian dari mandatory disclosure. Voluntary nonfinancial disclosure diproksikan oleh jumlah skor dari strategic disclosure, labor disclosure, environment disclosure dan social disclosure. Penelitian ini menjelaskan praktik voluntary nonfinanial disclosure pada annual report perusahaan yang terdaftar di BEI tahun 2009-2012. Sampel dari penelitian ini adalah 102 perusahaan yang terdaftar di BEI tahun 2009-2012. Total annual report yang dijadikan sampel adalah 408. Teknik pengambilan sampel menggunakan teknik purposive sampling. Hasil penelitian menunjukan bahwa Foreign ownership, public ownership, tax disclosure, size dan Asset turnover berhubungan dengan voluntary nonfinancial disclosure pada perusahaan-perusahaan yang terdaftar di BEI.

Suggested Citation

  • Rio Pramudhana Faizal & Agung Nur Probohudono, 2013. "Determinan Voluntary Nonfinancial Disclosure Pada Perusahaan Di Indonesia," Jurnal Akuntansi dan Auditing Indonesia, Accounting Department, Faculty of Business and Economics, Universitas Islam Indonesia, vol. 17(2), pages 87-101, Desember.
    • Handle: RePEc:uii:jaaife:v:17:y:2013:i:2:p:87-101
    DOI: http://dx.doi.org/10.20885/jaai.vol17.iss2.art1
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