ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI PENGUNGKAPAN SUKARELA PADA LAPORAN KEUANGAN PERUSAHAAN

Abstract

Abstract:

Financial reporting is a form of firms' financial responsibility. Financial reports are used by companies and external parties to make economic decisions that are beneficial for each party. Information disclosed by companies in the financial statements could have good impacts such as increasing the number of investors, increasing the value of the company in public. On the other hand, it can also give negative impact such as declining the firms' reputation due to poor financial performance. Voluntary disclosure in financial statements by Firms become investors' attention to lookup firms' performance because the information disclose can be biased and could become investor's consideration in making decisions. This study aims to find out what variables can influence firms to make voluntary disclosures.