PENGARUH UKURAN PERUSAHAAN, PROFITABILITAS, LEVERAGE DAN UMUR LISTING PERUSAHAAN TERHADAP TINGKAT KELENGKAPAN PENGUNGKAPAN SUKARELA DALAM LAPORAN TAHUNAN PERUSAHAAN PERTAMBANGAN YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2014-2017

Dedy Irwansyah, Abdul Kadir

Abstract


This study aims to empirically examine the effect of company size,
profitability, leverage and company listing age on the level of completeness of
voluntary disclosure, both simultaneously and partially. This study uses a sample
of annual reports of mining companies listed on the Indonesia Stock Exchange for
the period of 2014 to 2017. The purposive sampling method is used to choose 14
companies of the 42 companies listed on the Indonesia Stock. The data obtained
were then analyzed using multiple regression analysis. The results of this study
indicate that simultaneous company size, profitability, leverage, and company
listing age have a significant effect on the level of completeness of voluntary
disclosure. While partially, it is shown that only the size of the company and
leverage have a significant effect on the level of completeness of voluntary
disclosure. For profitability and company listing age do not have significant effect
on the level of completeness of voluntary disclosure.


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