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EFFECT OF SIZE COMPANIES, PROFITABILITY, LEVERAGE, AND TYPE OF COMPANY OWNERSHIP SIZE VOLUNTARY DISCLOSURE ANNUAL FINANCIAL STATEMENTS.

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Faculty of Economics
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Abstract

ABSTRACT :This study aimed to test whether the variable firm size, leverage, profitabilityand corporate ownership affect the type of extensive voluntary disclosure ofannual reports. This study is correlational. Samples obtained from populationstudies companies manufacturing company listed on the Jakarta StockExchange. Area of voluntary disclosure is the dependent variable, measuredusing the measurement instruments developed by Suripto (1998) as many as 33items. The samples used in this study is comprised of eight companies engagedin manufacturing. Processing and analysis of data using multiple linearregression analysis with SPSS program. The test data used for linear regressionis a classic assumption test.

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