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• W2924263135 abstract "Abstract This research conducted in aim to analyze the influence of company characteristics towards voluntary disclosure in annual report of Indonesia mining companies. The company’s characteristics that will be examined as independent variables are size, audit quality, leverage, profitability, and liquidity. Data collection is using purposive sampling method with specific criteria. Sample used in this research is limited to only mining companies listed on Indonesia Stock Exchange (IDC) from 2010 period up to 2013. In total, sample that qualified to be used in this research are 15 companies. Voluntary disclosure criteria are simplified into 14 criteria, in line with government policy made by Badan Pengawas Pasar Modal dan Lembaga Keuangan (BAPEPAM), regulation X.K.6 number Kep-431/BL/2012. This research uses multiple regression to analyze the influence of company size, audit quality, leverage, profitability, and liquidity towards voluntary disclosure. Result shows that mining companies in Indonesia have done well on voluntarily disclosure more information. To conclude this research, company size, leverage and liquidity has no significant influence towards voluntary disclosure. While audit quality gives positive influence to voluntary disclosure, on the other hand, profitability shows negative influence towards voluntary disclosure. Keywords: voluntary disclosure, company size, audit quality, leverage, profitability, liquidity Abstrak Penelitian ini bertujuan untuk menganalisis pengaruh karakteristik perusahaan terhadap pengungkapan sukarela dalam laporan tahunan perusahaan pertambangan Indonesia. Karakteristik perusahaan yang akan diperiksa sebagai variabel independen adalah ukuran, kualitas audit, leverage, profitabilitas, dan likuiditas. Pengumpulan data menggunakan metode purposive sampling dengan kriteria tertentu. Sampel yang digunakan dalam penelitian ini terbatas hanya untuk perusahaan pertambangan yang terdaftar di Bursa Efek Indonesia (IDC) dari periode 2010 hingga 2013. Secara total, sampel yang memenuhi syarat untuk digunakan dalam penelitian ini adalah 15 perusahaan. Kriteria pengungkapan sukarela disederhanakan menjadi 14 kriteria, sejalan dengan kebijakan pemerintah yang dibuat oleh Badan Pengawas Pasar Modal dan Lembaga Keuangan (BAPEPAM), peraturan X.K.6 nomor Kep-431 / BL / 2012. Penelitian ini menggunakan regresi berganda untuk menganalisis pengaruh ukuran perusahaan, kualitas audit, leverage, profitabilitas, dan likuiditas terhadap pengungkapan sukarela. Hasil menunjukkan bahwa perusahaan pertambangan di Indonesia telah melakukan dengan baik pengungkapan informasi secara sukarela. Untuk menyimpulkan penelitian ini, ukuran perusahaan, leverage dan likuiditas tidak memiliki pengaruh signifikan terhadap pengungkapan sukarela. Sementara kualitas audit memberikan pengaruh positif terhadap pengungkapan sukarela, di sisi lain, profitabilitas menunjukkan pengaruh negatif terhadap pengungkapan sukarela. Kata kunci: pengungkapan sukarela, ukuran perusahaan, kualitas audit, leverage, profitabilitas, likuiditas" @default.
• W2924263135 created "2019-04-01" @default.
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• W2924263135 date "2017-04-30" @default.
• W2924263135 modified "2023-09-25" @default.
• W2924263135 title "THE INFLUENCE OF COMPANY'S CHARACTERISTICS TOWARDS VOLUNTARY DISCLOSURE" @default.
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• W2924263135 doi "https://doi.org/10.35448/jrat.v10i1.4197" @default.
• W2924263135 hasPublicationYear "2017" @default.
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