PENGARUH LEVERAGE, LIKUIDITAS DAN SAHAM PUBLIK TERHADAP LUAS PENGUNGKAPAN SUKARELA DALAM LAPORAN TAHUNAN

Abstract

This study were aims to determine the emphiris effect of the leverage, liquidity, and firm public own proportion on voluntary disclosure in annual report at a manufacturing company registered on the Indonesia Stock Exchange. This study was  classified as causative study. This study have manufacturing company registered on the Stock Exchange in 2011 until 2013 as population.  Total sample were 71 companies. The data collected using purposive sampling method. The data obtained from the Indonesian Capital Market Directory (ICMD) and www.idx.co.id. Data analysis techniques using multiple regression method with t-test and also the significant alpha is 5%.

The result of research show that leverage did not had positive contribute to voluntary disclosure. While liquidity and firm public own proportion had positive influence to voluntary disclosure.

Key words : leverage, liquidity, firm public own proportion, voluntary disclosure