Melola Discovery

← Melola Discovery

Jurnal

Pengaruh Karakteristik Perusahaan Terhadap Tingkat Kelengkapan Sukarela

JURNAL AKUNTANSI DAN KEUANGAN DAERAH · Vol. 16 No. 2 (2021) · pp. 1–9

DOI
10.52062/jaked.v16i2.1937
ISSN
2621-6787, 1978-4848
Published
2021-11-04
Publisher
Jurusan Akuntansi Fakultas Ekonomi dan Bisnis Universitas Cenderawasih
Language
eng

Abstract

This research aims to obtain empirical evidence about effect of firm characteristics and profitability on the level of completeness of voluntary disclosure. Company characteristics consisting of company size, profitability, age of record and composition of the independent board of commissioners. Independent variables of this research are, firm size, profitability, age of record, and the composition of the independent board of commissioners, and the dependent variable is voluntary disclosure.This research use a quantitative approach with the research samples are financial sector companies and the consumer goods industry sector that listed on Indonesia Stock Exchange for the period 2020. Data analysis technique that used is multiple linear regression.The results of this research indicate that company size (Size), profitability, listing Age and proportion of the board of commissioners have no effect on the level of completeness the voluntary disclosure.

Keywords

Collaboration network of the authors

19 authors · 43 co-authorship links

Hover or tap a name to highlight its co-authors. Double-click to open the author's page.

  • Affiliation unknown
  • Different organisations
  • Same organisation
  • Affiliation unknown
  • Thicker line = more joint articles · bigger circle = more articles
Show as table
Co-authorOrganisationJoint articles
Elia Madatu TandililingAffiliation unknown3
Syaikhul FalahAffiliation unknown2
Adolf Z.D SiahayAffiliation unknown2
Juliana WaromiAffiliation unknown2
Yohanes Cores SeralurinAffiliation unknown2
Bella Sofia AraniriAffiliation unknown1
Mariolin SanggenafaAffiliation unknown1
Alfredo Johan QuiAffiliation unknown1
Rudiawie LarasatiAffiliation unknown1
Hanum Hadharoh NakiyaAffiliation unknown1
Esti Diah PuspitasariAffiliation unknown1
Brigina HutahayanAffiliation unknown1
Jesika Nikita C SaerangAffiliation unknown1
Admi HardiantiAffiliation unknown1
Meinarni AsnawiAffiliation unknown1
Sara Marlyn ParuAffiliation unknown1
Maria Apriane PattyAffiliation unknown1

Affiliations come from OpenAlex; journal OAI-PMH metadata carries none. Authors without an OpenAlex ID are matched by name, which can merge or split people.

Metadata source: OAI-PMH (metadata jurnal) https://ejournal.uncen.ac.id/index.php/JAKED/oai, first harvested 1 Nov 2026, last seen 1 Nov 2026.
Original metadata (oai_dc) 
<oai_dc:dc xmlns="http://www.openarchives.org/OAI/2.0/" xmlns:dc="http://purl.org/dc/elements/1.1/" xmlns:oai_dc="http://www.openarchives.org/OAI/2.0/oai_dc/" xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance" xsi:schemaLocation="http://www.openarchives.org/OAI/2.0/oai_dc/  http://www.openarchives.org/OAI/2.0/oai_dc.xsd">
	<dc:title xml:lang="en-US">Pengaruh Karakteristik Perusahaan Terhadap Tingkat Kelengkapan Sukarela</dc:title>
	<dc:creator>Hutadjulu, Linda Yuliani</dc:creator>
	<dc:creator>Muslimin, Ulfah Rizky</dc:creator>
	<dc:subject xml:lang="en-US">Voluntary Disclosure</dc:subject>
	<dc:subject xml:lang="en-US">Size</dc:subject>
	<dc:subject xml:lang="en-US">Profitability</dc:subject>
	<dc:subject xml:lang="en-US">Listing Age</dc:subject>
	<dc:subject xml:lang="en-US">Proportion of Board Commisioners.</dc:subject>
	<dc:description xml:lang="en-US">This research aims to obtain empirical evidence about effect of firm characteristics and profitability on the level of completeness of voluntary disclosure. Company characteristics consisting of company size, profitability, age of record and composition of the independent board of commissioners. Independent variables of this research are, firm size, profitability, age of record, and the composition of the independent board of commissioners, and the dependent variable is voluntary disclosure.This research use a quantitative approach with the research samples are financial sector companies and the consumer goods industry sector that listed on Indonesia Stock Exchange for the period 2020. Data analysis technique that used is multiple linear regression.The results of this research indicate that company size (Size), profitability, listing Age and proportion of the board of commissioners have no effect on the level of completeness the voluntary disclosure.</dc:description>
	<dc:publisher xml:lang="en-US">Jurusan Akuntansi Fakultas Ekonomi dan Bisnis Universitas Cenderawasih</dc:publisher>
	<dc:date>2021-11-04</dc:date>
	<dc:type>info:eu-repo/semantics/article</dc:type>
	<dc:type>info:eu-repo/semantics/publishedVersion</dc:type>
	<dc:format>application/pdf</dc:format>
	<dc:identifier>https://ejournal.uncen.ac.id/index.php/JAKED/article/view/1937</dc:identifier>
	<dc:identifier>10.52062/jaked.v16i2.1937</dc:identifier>
	<dc:source xml:lang="en-US">JURNAL AKUNTANSI DAN KEUANGAN DAERAH; Vol. 16 No. 2 (2021): November; 1-9</dc:source>
	<dc:source xml:lang="id-ID">JURNAL AKUNTANSI DAN KEUANGAN DAERAH; Vol 16 No 2 (2021): November; 1-9</dc:source>
	<dc:source>2621-6787</dc:source>
	<dc:source>1978-4848</dc:source>
	<dc:language>eng</dc:language>
	<dc:relation>https://ejournal.uncen.ac.id/index.php/JAKED/article/view/1937/1510</dc:relation>
	<dc:rights xml:lang="en-US">Copyright (c) 2022 JURNAL AKUNTANSI DAN KEUANGAN DAERAH</dc:rights>
</oai_dc:dc>