Pengaruh Struktur Kepemilikan, Karakteristik Aset Dan Dana Pihak Ketiga Terhadap Tingkat Pengungkapan Sukarela (Studi Empiris Pada Bank Yang Terdaftar Di Bursa Efek Indonesia 2012)
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Institusion
STIE Indonesia Banking School
Author
Aqmarina, Diana
Subject
HF5601 Accounting
Datestamp
2020-09-25 03:29:44
Abstract :
The primary aim of this research is to identify factors that affect on voluntary disclosure of the annual report. The examined factors o this research are blockholder ownership, state ownership, institutional ownership,foreign ownership, assets in place and third party funds. The samples of this research are banking on listed on Indonesian Stock Exchange 2012 The object of this research was annual report of banking in 2012 and the data analysis was treated as cross section. The statistic methos used to test on the research hypothesis is multiple regression. The first hypothesis was formulated to consist examined that affect of blockholder ownership on voluntary disclosure. The second hypothesis was formulated to consistexamined that affect of state ownership on voluntary disclosure. The third hypothesis was formulated to consist examined that affect of institutional ownership on voluntary disclosure. The fourth hypothesis was formulated to consist examined that affect of foreign ownership. The fifth hypothesis was formulated to consist examined that affect of assets in place on voluntary disclosure. The sixth hypothesis was formulated to consist examined that affect of third part funds on voluntary disclosure. The resultof this reseacrh shows that third party funds was positive significantly affect voluntary disclosure of annual report and the other variable was not significantly relation. The other result of this research shows that are blockholder ownership, state ownership, institutional ownership, foreign ownership, assets in place and third party funds were simultaneously had positive significant affect of voluntary disclosure Keywords : Voluntary disclosure, blockholder ownership, state ownership, institutional ownership, foreign ownership, assets in place, third party funds
The primary aim of this research is to identify factors that affect on voluntary disclosure of the annual report. The examined factors o this research are blockholder ownership, state ownership, institutional ownership,foreign ownership, assets in place and third party funds. The samples of this research are banking on listed on Indonesian Stock Exchange 2012 The object of this research was annual report of banking in 2012 and the data analysis was treated as cross section. The statistic methos used to test on the research hypothesis is multiple regression. The first hypothesis was formulated to consist examined that affect of blockholder ownership on voluntary disclosure. The second hypothesis was formulated to consistexamined that affect of state ownership on voluntary disclosure. The third hypothesis was formulated to consist examined that affect of institutional ownership on voluntary disclosure. The fourth hypothesis was formulated to consist examined that affect of foreign ownership. The fifth hypothesis was formulated to consist examined that affect of assets in place on voluntary disclosure. The sixth hypothesis was formulated to consist examined that affect of third part funds on voluntary disclosure. The resultof this reseacrh shows that third party funds was positive significantly affect voluntary disclosure of annual report and the other variable was not significantly relation. The other result of this research shows that are blockholder ownership, state ownership, institutional ownership, foreign ownership, assets in place and third party funds were simultaneously had positive significant affect of voluntary disclosure Keywords : Voluntary disclosure, blockholder ownership, state ownership, institutional ownership, foreign ownership, assets in place, third party funds
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