FIRM CHARACTERISTIC, OWNERSHIP STRUCTURE AND VOLUNTARY DISCLOSURE: A Study of Indonesian listed Manufacturing Firm

Putra, Wirmie Eka; Kusuma, Indra Lila; Dewi, Maya Widyana

doi:10.29040/ijebar.v4i02.1138

Cited by 3 publications

(8 citation statements)

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“…In research (Nurudeen et al, 2019) it is proven that firm size significantly affects the extent of voluntary disclosure. Research (Putra et al, 2020) also proves that leverage has a negative effect and firm size has a positive effect on the extent of voluntary disclosure in annual financial statements. (Pernamasari, 2020) proves that profitability has a positive effect on voluntary disclosure in the annual financial statements, while the financial distress variable in this study has a negative effect on the extent of voluntary disclosure.…”

Section: Literature Review 1 Company Size Profitability Leverage and ...mentioning

confidence: 95%

“…Companies that have a high proportion of debt will reduce voluntary disclosure in annual financial statements because debt is considered a negative signal for investors to invest (Nurudeen et al, 2019). This situation will also make it difficult for companies to obtain funding from external parties because investors are afraid of the company's inability to pay off its debts so that companies do not make extensive disclosures (Putra et al, 2020).…”

Section: Leverage On the Extent Of Voluntary Disclosurementioning

confidence: 99%

“…This research also proves that the size of the company has a significant positive effect on voluntary disclosure. Voluntary disclosure was found to be negatively affected by the leverage variable, positively influenced by firm size, and not affected by profitability (Putra et al, 2020). Research (Pernamasari, 2020) found that voluntary disclosure was positively influenced by the profitability variable, and negatively influenced by the financial distress variable, and not influenced by the leverage variable.…”

Section: Introductionmentioning

confidence: 99%

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The Effect of Firm Size, Profitability, Leverage, and Financial Distress on Voluntary Disclosure in Annual Report

Indrati¹,

Aulia²

2022

IJSOC

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The purpose of this study is to figure out the effect of firm size, profitability, leverage, and financial distress on voluntary disclosure in company’s annual financial report. This study consists of one dependent variable which is voluntary disclosure and four independent variables which are firm size measured by natural logarithm (Ln) on total assets, profitability measured by Return on Assets (ROA), leverage measured by Debt to Equity Ratio (DER), and financial distress measured by Interest Coverage Ratio (ICR). The research data has 21 companies with the object of consumer goods industrial companies listed on Indonesia Stock Exchange (IDX) during period 2018-2020, so the research are 21 companies with 63 data samples. This study uses multiple linear regression analysis method, and uses the application of the Statistical Program for Social Science (SPSS). The result of this study is firm size, profitability, leverage, and financial distress have a simultaneous effect on voluntary disclosure of annual report. The result of t-test (partially) showed that firm size has a positive significant effects on the voluntary disclosure, profitability has a positive significant effects on the voluntary disclosure, leverage has no significant effect on the voluntary disclosure, and financial distress partially has a negative significant effects on voluntary disclosure.

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Section: Literature Review 1 Company Size Profitability Leverage and ...mentioning

confidence: 95%

Section: Leverage On the Extent Of Voluntary Disclosurementioning

confidence: 99%

Section: Introductionmentioning

confidence: 99%

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The Effect of Firm Size, Profitability, Leverage, and Financial Distress on Voluntary Disclosure in Annual Report

Indrati¹,

Aulia²

2022

IJSOC

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“…Foreign ownership can affect the company's performance due to a mixture of culture, technology, and knowledge. Foreign ownership can be calculated by the percentage of the number of shares owned by foreigners with the total outstanding claims with the following formula [29], [50]:…”

Section: Foreign Ownership (X5)mentioning

confidence: 99%

Governance Mechanism, Intell ectual Capita l Disclosure, a nd Firm Value

Yuliusman¹,

Afrizal²,

Afrizal³

et al. 2022

IJRTE

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This study entitled the influence of corporate governance mechanism on firm value with intellectual capital disclosure as an intervening variable. This study aims to examine the direct and indirect effect of board size, gender diversity, educational background, block holder ownership, and foreign ownership both simultaneously and partially on intellectual capital disclosure and firm value. This study examines the mediating effect of intellectual capital disclosure in the relationship between corporate governance mechanism and firm value. This study used the companies included in intellectual capital intensive industries in Indonesia Stock Exchange as the sample for 2017-2019. The sampling technique used in this study was purposive sampling, with 243 data from 81 companies. Analysis techniques used in this study were statistic descriptive, multiple regression, and path analysis used SPSS 23 for windows. The hypothesis testing results show that corporate governance mechanisms simultaneously influence intellectual capital disclosure (ICD) and firm value. Partially, only board size influences both ICD and substantial value, and educational background only influences strong value. The Sobel test shows that ICD doesn't mediate the effect of all variables related to corporate governance mechanism on firm value.

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“…Suppose the level of profitability of a company is high. In that case, the company's capacity to obtain company profits will also increase, which can be said to be good news for the company (Putra et al, 2020;Simatupang et al, 2018;Yuliusman et al, 2020). If the company has a high level of profitability, the company tends to be on time in submitting financial statements compared to companies with a low level of profitability.…”

Section: Profitability and The Publication Speed Of Annual Financial ...mentioning

confidence: 99%

Analysis of the Determinants for the Publication Speed of Annual Financial Statements

Putra

Olimsar²

2022

IJFBS

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The purpose of this study is to determine the simultaneous and partial effects of Company Age, Financial Distress, Independent Commissioners, Institutional Ownership, and Profitability on the Publication Speed of Financial Statements. The study population is companies listed on the Indonesian Stock Exchange between 2018-2020. It can draw the following conclusions from the findings: At the same time, Company Age, Financial Distress, Independent Commissioners, Institutional Ownership, and Profitability influence the speed at which financial statements are an issue. In some cases, it may appear that not all variables significantly affect the annual financial report issuance rate. Company Age, Financial Distress, Independent Commissioners, and Profitability affect the Publication Speed of Financial Statements, but Institutional Ownership does not. By considering the impact of Company Age, Financial Distress, Independent Commissioners, Institutional Ownership, and Profitability on the speed of issuing annual financial reports. These companies expect to release yearly financial statements as soon as possible so that they can optimize their performance to attract investors to invest.

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FIRM CHARACTERISTIC, OWNERSHIP STRUCTURE AND VOLUNTARY DISCLOSURE: A Study of Indonesian listed Manufacturing Firm

Cited by 3 publications

References 0 publications

The Effect of Firm Size, Profitability, Leverage, and Financial Distress on Voluntary Disclosure in Annual Report

The Effect of Firm Size, Profitability, Leverage, and Financial Distress on Voluntary Disclosure in Annual Report

Governance Mechanism, Intell ectual Capita l Disclosure, a nd Firm Value

Analysis of the Determinants for the Publication Speed of Annual Financial Statements

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