FAKTOR-FAKTOR YANG MEMPENGARUHI PENGUNGKAPAN SUKARELA MELALUI INTERNET PADA PERUSAHAAN YANG TERDAFTAR DI BEI TAHUN 2012

Abstract

Information disclosure on the company’s website became important now a days because information can distributed on timely basis or faster instead of paper based. Research on voluntary disclosure over the internet will give some insight into the disclosure practices in Indonesia. The purpose of this study was examine the factors (size, age, audit quality, leverage, NPM, and ROE) affecting internet voluntary disclosure in Indonesia’s firms on 2012. This study use multiple regression analysis. The samples were 241 company registered in BEI. The result of this study indicate that size, age, audit quality had an effect on internet voluntary disclosure. While leverage, NPM and ROE had no effect on internet voluntary disclosure.