FAKTOR-FAKTOR YANG BERPENGARUH TERHADAP LUAS PENGUNGKAPAN SUKARELA DALAM LAPORAN TAHUNAN
The objectives of this paper are to analyse the effect of firm size, liquidity, profitability, leverage, public stock, and firm base to the extensive of voluntary disclosure. In this research, measurement of information disclosure in the annual report is developed from researches of Khomsiyah (2005), Healy, et al (1995) and Lang and Lundholm (1993). Sample used is secondary data from Indonesian Stock Exchange (BEI). The annual report of manufacturing company listed from 2005 to 2010. The result of analysis shows that firm size, profitability and public stock have positive effect and significantly impact to the extensive of voluntary disclosure, while liquidity, leverage and firm base have no effect to the voluntary disclosure in the company’s annual report.