UNIVERSITAS BINA DARMA, UNIVERSITAS BINA DARMA (2022) A Study of the relationship between Mandatory Disclosure and Voluntary Disclosure in the Financial Statements Disclosure Practice in Indonesia. A Study of the relationship between Mandatory Disclosure and Voluntary Disclosure in the Financial Statements Disclosure Practice in Indonesia.
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Abstract
Disclosure of financial statements is essential for issuers' activities in the capital market as transparency and public accountability. Disclosure may be mandatory and voluntary. Compulsory disclosure is the disclosure that a company undertakes as required by a particular authority whereas voluntary disclosure is a disclosure of a company's initiative. This study is about the relationship between mandatory disclosure and voluntary disclosure made by companies, especially in manufacturing companies in Indonesia Stock Exchange. This research is conducted by descriptive method. Researchers performs data collection, data calculation, tabulation and sorting of data on specified disclosure points. Using the unbalanced disclosure index assuming that each item is equally important the researcher calculates the compulsory and voluntary disclosure ratio index based on the developed items of 244 items for mandatory disclosure and 70 items of voluntary disclosure. The results of this study indicate that the level of mandatory disclosure after the adoption of new OJK decreases but the number of items disclosed increased. The level of voluntary disclosure increases from the results of previous studies. Voluntary disclosure rates are higher for items related to mandatory corporate disclosure. Companies tend to make mandatory disclosures more than their voluntary disclosures.
| Item Type: | Article |
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| Subjects: | T Technology > T Technology (General) |
| Divisions: | Faculty of Law, Arts and Social Sciences > School of Social Sciences |
| Depositing User: | Mr Edi Surya Negara |
| Date Deposited: | 23 Jun 2022 01:53 |
| Last Modified: | 23 Jun 2022 01:53 |
| URI: | http://eprints.binadarma.ac.id/id/eprint/14344 |
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