HUBUNGAN ANTARA UKURAN PERUSAHAAN DENGAN TINGKAT PENGUNGKAPAN SUKARELA LAPORAN TAHUNAN PERUSAHAAN YANG MASUK INDEKS LQ-45 TAHUN 2009

ARDIANSYAH, ACHMAD (2012) HUBUNGAN ANTARA UKURAN PERUSAHAAN DENGAN TINGKAT PENGUNGKAPAN SUKARELA LAPORAN TAHUNAN PERUSAHAAN YANG MASUK INDEKS LQ-45 TAHUN 2009. S1 thesis, Universitas Negeri Jakarta.

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Abstract

ACHMAD ARDIANSYAH, Correlation between Firm Size with Voluntary Disclosure on Firm’s Annual Report in LQ-45 Index Period 2009. Faculty of Economics, State University of Jakarta. 2012. Information quality in annual report can be seen in so far which extent disclosure madeby firm management. Voluntary Disclosure is additional information items in annual report based on firm management policy. The goal of this research is to know extensive voluntary dislosure and to analyze a relationship between Firm Size with Voluntary Disclosure on Annual Report. Population of this research are firms in LQ-45 Index period 2009 which consistent registered in LQ-45 Index on year 2009 up to 2 (two) publications. The sample take its population are 32 firms with random sampling. The methods of this research is survey with correlational approach. Firm size is corporate total asset whereas voluntary disclosure is summary of all item disclosed by each firm divided by maximum 20 items disclosure developed by Alsaeed (2006). Regression equation model is Y = 75,28 + 0,14X. Based on correlation coefficient with pearson product moment and significance of correlation coefficient is known that value of r =0,65 and tcomputing=4,68 are more greater if comparable with ttable =1,697. This point that correlation between corporate size and voluntary disclosure is positive. That thing gets to be concluded that exists positive relationship and significance between firm size with level of voluntary disclosure. That thing because of with bigger corporate resource therefore firm will more motivated present standard overshot disclosure prevailing mandatory disclosure. Based on result of determinant coefficients get 42,25%, this point that firm size contribution to voluntary disclosure is 42,25%. Its remaining, 57,75% regarded by factors any other that unenclosed in this research.

Item Type: Thesis (S1)
Additional Information: Pembimbing I: Dra. Sri Zulaihati, M.Si Pembimbing II: Adam Zakaria, SE., M.Si,Ak.
Subjects: Ilmu Sosial (Social Science) > Administrasi Negera dan Ilmu Kemiliteran (Public Administration & Military Science) > Administrasi Bidang Ekonomi (Administration of Economomy)
Divisions: Fakultas Ekonomi > S1 Pendidikan Akuntansi
Depositing User: Ahmad Afandi
Date Deposited: 06 Nov 2017 12:02
Last Modified: 09 Nov 2017 03:28
URI: http://repository.fe.unj.ac.id/id/eprint/149

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