ANALISIS PERBEDAAN PENGUNGKAPAN SUKARELA, TANGGUNG JAWAB SOSIAL, LIKUIDITAS, SOLVABILITAS DAN SIZE PADA PERUSAHAAH HIGH DAN LOW PROFILE DI BURSA EFEK INDONESIA

Abstract

The investors would desperately need a variety of financial information content to take a decision. The information can be obtained from observing voluntary disclosure and financial information. Basically, the source of raw materials which is used to carry out the operational activities can be grouped into two categories of high and low profile. This study aimed to determine the differences of voluntary disclosure, social responsibility, liquidity, solvability and size in some high and low profile companies at Indonesian Stock Exchange. The study was using 52 listed companies at Indonesian Stock Exchange. The period of data observation that was used was 2007-2011. The method of analysis that was used in this study was quantitative using independent sample t-test of difference. Based on hypothesis testing, it has found there was no significant differences of total of voluntary disclosure of high and low profile at Indonesian Stock Exchange. However, the result of hypothesis testing showed social disclosure, liquidity, solvability and size of each company has significant differences in the high and low profile companies on listed companies at Indonesian Stock Exchange.

Keywords:       Voluntary Disclosure, Social Responsibility, Liquidity, Solvability, and Size.