Sarumpaet, Susi (2016) Faktor-faktor Yang Mempengaruhi Pengungkapan Rasio Keuangan Dalam Laporan Tahunan di Indonesia. Jurnal Akuntansi dan Keuangan, 21 (1). pp. 1-15. ISSN 1410-1831

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This study examines the determinants of the extent of financial ratio disclosures in the 2012 annual reports. Using a sample of Indonesian listed companies, agency theory is utilised as the underlying theoretical framework to find out the determinants of financial ratio disclosure patterns. The extent of financial ratio disclosures is captured through a 43 items-template developed by Taylor and Tower (2011). Using a multiple regression analysis, this study test whether firms with the higher profitability, existence of audit committee, higher proportion of independent commissioners, dispersed ownership structure, and larger in size are likely to disclose financial ratios more extensively. Key words: Financial ratio, voluntary disclosure, extent, quality.

Item Type: Article
Subjects: H Social Sciences > HF Commerce > HF5601 Accounting
Depositing User: Susi Sarumpaet
Date Deposited: 18 Oct 2019 03:13
Last Modified: 18 Oct 2019 03:14

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