Pustaka Ilmiah Universitas Padjadjaran

Abstrak

Pengaruh Umur Perusahaan, Ukuran Perusahaan, Dan Porsi Kepemilikan Saham Publik Terhadap Tingkat Pengungkapan Informasi Laporan Tahunan Perusahaan(Studi Pada 80 Emiten yang Tergabung Dalam Indeks Kompas 100 Tahun 2008 di Bursa Efek Indonesia)

The objective of this research is to find out the influence of firm age, firm size, and the portion of stock owned by public investors on disclosure level of annual report’s information of companies which is listed in Indonesian Stock Exchange as the Indeks Kompas 100 in 2008. Another purpose is to find out the disclosure information level of annual report showed by the disclosure score given. This research used descriptive method. Pooled data method, which is used, is cross sectional. These samples included 80 companies which is listed in Indonesian Stock Exchange as the Index Kompas 100 in 2008. The sample are gathered by using purposive sampling techniques. Hypothetical researches are analyzed using statistical tool. Multiple linear regression and correlation, F-test and t-test, with 5% significance level. The result of hypothesis test show that firm age, firm size, and the portion of stock owned by public investors have significant effect on disclosure level annual report of companies which is listed in Indonesian Stock Exchange as the Indeks Kompas 100 in 2008 simultaneously while t-test show that only firm size has significant effect on disclosure level annual report of companies which is listed in Indonesian Stock Exchange as the Indeks Kompas 100 in 2008 partially. The disclosure level of annual report’s information is in the middle level. That result showed by the minimum disclosure score , which is 24 (32%), maximum disclosure score , which is 62 (82.67%), and average disclosure score, which is 56.70%.