FAKTOR YANG MEMPENGARUHI LUAS VOLUNTARY DISCLOSURE PADA PERUSAHAAN YANG TERDAPAT DI JAKARTA ISLAMIC INDEX TAHUN 2013-2015

TIKA USWATUN, NIM. 12390044 (2017) FAKTOR YANG MEMPENGARUHI LUAS VOLUNTARY DISCLOSURE PADA PERUSAHAAN YANG TERDAPAT DI JAKARTA ISLAMIC INDEX TAHUN 2013-2015. Skripsi thesis, UIN SUNAN KALIJAGA YOGYAKARTA.

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Abstract

This study aimed to analyze the effect of Voluntary Disclosure on Leverage, Liquidity, Profitability and Company size. The research sample is taken from companies registered in Jakarta Islamic Index (JII) in 2013 until 2015. The technique of analysis used is panel data regression technique. From the results of chow test and hausman test conducted then regression testing is done with fixed effect technique. The results of this study proves that regression testing shows that simultaneously variable leverage, liquidity, profitability, and size of the company affect voluntary disclosure. While partially, leverage, liquidity, and profitability have no effect to voluntary disclosure level, while firm size variable have positive influence to voluntary disclosure.

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