PENGARUH KARAKTERISTIK PERUSAHAAN TERHADAP LUAS PENGUNGKAPAN SUKARELA DAN IMPLIKASINYA TERHADAP ASIMETRI INFORMASI Studi pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Tahun 2009
| Main Authors: | ADHI, Nurseto, SITI, Mutmainah |
|---|---|
| Format: | Thesis NonPeerReviewed application/pdf |
| Terbitan: |
, 2012
|
| Subjects: | |
| Online Access: |
http://eprints.undip.ac.id/35028/1/Skripsi_04.pdf http://eprints.undip.ac.id/35028/ |
| ctrlnum |
35028 |
|---|---|
| fullrecord |
<?xml version="1.0"?>
<dc schemaLocation="http://www.openarchives.org/OAI/2.0/oai_dc/ http://www.openarchives.org/OAI/2.0/oai_dc.xsd"><title>PENGARUH KARAKTERISTIK PERUSAHAAN
TERHADAP LUAS PENGUNGKAPAN SUKARELA
DAN IMPLIKASINYA TERHADAP
ASIMETRI INFORMASI
Studi pada Perusahaan Manufaktur yang Terdaftar di Bursa
Efek Indonesia Tahun 2009</title><creator>ADHI, Nurseto</creator><creator>SITI, Mutmainah</creator><subject>H Social Sciences (General)</subject><description>This study examined the influence of the firm characteristics to extensive
voluntary disclosure and the implications for information asymmetry. This study is
divided into two part. The first study was to test the influence of the firm
characteristics to the exstensive company's voluntary disclosure. The second study
was to test the influence of the extensive voluntary disclosure to asymmetry
information.
This study used two models of regression analysis. In the first model using
multiple linear regression to examine the influence of firm characteristics on the
extensive voluntary disclosures made by the firm. In the second model using simple
linear regression to examine the influence of extensive voluntary disclosure for
asymmetry information on the firm. Samples of this study was the manufacture
company's annual report listed on the Indonesia Stock Exchange in 2009.
The results of this study indicated that in the first regression model, the
characteristics of companies consisting of size, age listing, public accounting firm
size and the scope of firms have a positive influence to voluntary disclosures that
made by firm. This can be seen on t-calculated value of the four variables is greater
than t-table and have a probability value of less than alpha 0.05 with a positive beta
value. Other variables consisting of levels of leverage, return on equity and return on
total assets does not affect the voluntary disclosure. For the second model, exstensive
voluntary disclosure have a negative effect on the asymmetry information. This can
be seen from the value t-calculated greater than t-table values and the probability
values below alpha 0.05 with a negative beta value</description><date>2012-01</date><type>Thesis:Thesis</type><type>PeerReview:NonPeerReviewed</type><type>File:application/pdf</type><identifier>http://eprints.undip.ac.id/35028/1/Skripsi_04.pdf</identifier><identifier>ADHI, Nurseto and SITI, Mutmainah (2012) PENGARUH KARAKTERISTIK PERUSAHAAN TERHADAP LUAS PENGUNGKAPAN SUKARELA DAN IMPLIKASINYA TERHADAP ASIMETRI INFORMASI Studi pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Tahun 2009. Undergraduate thesis, Fakultas Ekonomika dan Bisnis.</identifier><relation>http://eprints.undip.ac.id/35028/</relation><recordID>35028</recordID></dc>
|
| format |
Thesis:Thesis Thesis PeerReview:NonPeerReviewed PeerReview File:application/pdf File |
| author |
ADHI, Nurseto SITI, Mutmainah |
| title |
PENGARUH KARAKTERISTIK PERUSAHAAN
TERHADAP LUAS PENGUNGKAPAN SUKARELA
DAN IMPLIKASINYA TERHADAP
ASIMETRI INFORMASI
Studi pada Perusahaan Manufaktur yang Terdaftar di Bursa
Efek Indonesia Tahun 2009 |
| publishDate |
2012 |
| topic |
H Social Sciences (General) |
| url |
http://eprints.undip.ac.id/35028/1/Skripsi_04.pdf http://eprints.undip.ac.id/35028/ |
| contents |
This study examined the influence of the firm characteristics to extensive
voluntary disclosure and the implications for information asymmetry. This study is
divided into two part. The first study was to test the influence of the firm
characteristics to the exstensive company's voluntary disclosure. The second study
was to test the influence of the extensive voluntary disclosure to asymmetry
information.
This study used two models of regression analysis. In the first model using
multiple linear regression to examine the influence of firm characteristics on the
extensive voluntary disclosures made by the firm. In the second model using simple
linear regression to examine the influence of extensive voluntary disclosure for
asymmetry information on the firm. Samples of this study was the manufacture
company's annual report listed on the Indonesia Stock Exchange in 2009.
The results of this study indicated that in the first regression model, the
characteristics of companies consisting of size, age listing, public accounting firm
size and the scope of firms have a positive influence to voluntary disclosures that
made by firm. This can be seen on t-calculated value of the four variables is greater
than t-table and have a probability value of less than alpha 0.05 with a positive beta
value. Other variables consisting of levels of leverage, return on equity and return on
total assets does not affect the voluntary disclosure. For the second model, exstensive
voluntary disclosure have a negative effect on the asymmetry information. This can
be seen from the value t-calculated greater than t-table values and the probability
values below alpha 0.05 with a negative beta value |
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Universitas Diponegoro |
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69 |
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Perpustakaan Universitas Diponegoro |
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Diponegoro University Institutional Repository |
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2852 |
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SEMARANG |
| province |
JAWA TENGAH |
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IOS2852 |
| first_indexed |
2016-09-15T18:27:03Z |
| last_indexed |
2016-09-22T21:12:41Z |
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dc |
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1683116370431049728 |
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17.611225 |