PERBANDINGAN TINGKAT KELENGKAPAN MANDATORY DISCLOSURE DAN VOLUNTARY DISCLOSURE INFORMASI AKUNTANSI

Abstract

This research aimed to find out the difference between mandatory disclosure and voluntary disclosure of accounting information of manufacturing and mining companies which were listed on Indonesia Stock Exchange during 2016-2019. Besides, it aimed to find out some factors which determine companies in presenting its completion of both mandatory and voluntary disclosure. The research was quantitative. Moreover, the data collection technique used purposive sampling, in which the sample was based on criteria given. In line with, there were 25 samples from 18 manufacturing and 7 mining companies which were listed on Indonesia Stock Exchange during 2016-2019. Furthermore, the data analysis technique used Independent Sample t-test. The research result concluded there was a significant difference of completion of mandatory disclosure between manufacturing and mining companies. Meanwhile, there was no significant difference of voluntary disclosure between manufacturing and mining companies. On the other hand, there was a difference of report disclosure which related to Theory of Planned Behavior arranged by Ajzen (1991) and Theory of Signal arranged by Spence (1973) in which both of them were companies’ base in having mandatory disclosure and information of voluntary disclosure of companies’ financial statements.
Keyword: disclosure, mandatory, voluntary, manufacturing, manufacturing