PENGARUH UKURAN PERUSAHAAN DAN KINERJA KEUANGAN TERHADAP VOLUNTARY DISCLOSURE PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BEI

Abstract

Disclosure of information provided by companies is divided into two, namely mandatory disclosure (mandatory disclosure). This research aimed to determine and analyze the effect of firm size and financial performance which were referred to return on asset and research on voluntary disclosure, but the results were still diverse. While, the population was manufacturing companies which were listed on indonesia Stock Exchange 2015-2017. The data collection technique used purposive sampling, with secondary data using documentation as its techniques. In line with, there were 5 companies as sample during its observation (2015-2017). Besides, there were 168 data were analyzed. Moreover, the data analysis technique used multiple linier regression. The research result concluded the firm size had positive effect on the voluntary disclosure. On the other hand, profitability as well as liquidity did not affect the voluntary disclosure.
Keywords : voluntary disclosure, firm size, profitability, liquidity