FAKTOR-FAKTOR YANG MEMPENGARUHI PENGUNGKAPAN SUKARELA OLEH PERUSAHAAN MULTINASIONAL DI INDONESIA
ABSTRACT: Prior to Meek et al.
(1995), this research concerned the factors impact voluntary disclosure by
multinational corporations in Indonesia. Moreover, the variabels of public ownership, company base and size of
the directors were added. This study compares the information content of 59
annual reports of multinational corporations. The findings provide support for
the hypothesis that variables of company base, and industrial base affected
voluntary disclosures in the annual financial reporting of going public
multinational corporations in Indonesia. Statistics significance at 0,05 and
0,1, but simultaneously all variables were significance at the determinant
value of 32,3%. Outcomes of this
research clarified the effect of all variables simultaneously to the annual
voluntary diclosures. The findings also suggest that, for multinational
corporations, the mar-ket perceives the announcement of the voluntary disclosure
as less credible relative to that mandatory is-suance. This could be because
the practice of reporting voluntary disclosure isn’t under the BAPEPAM’s authoritative
guidance, which brings consistency and comparability in that kind of reporting.
Keywords: voluntary
disclosures, factors influenced, multinational corporations (MNCs)
Penulis: Endang Kiswara
Kode Jurnal: jpmanajemendd090076
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