Faktor-Faktor Yang Berpengaruh Terhadap Tingkat Pengungkapan Sukarela Pada Perusahaan Yang Terdaftar Di Jakarta Islamic Index

Abstract

Annual reports is the media in disclosing information. Voluntary disclosure is one source of information that is not required by accounting rules or standards. FASB guidelines encourage companies to include voluntary disclosures in the Management Discussion and Analysis (MD&A) section of the annual report. This observation aims to examine the effect of company size, profitability, and leverage on voluntary disclosure. The objects studied in this study are companies listed on the Jakarta Islamic index for the period 2020-2023. The method used in this research is panel data regression analysis method with the selected model is fixed effect model. The research sample was selected based on purposive sampling technique and obtained 76 observation data. This study uses secondary data obtained from www.idx.co.id. Partial test results show that company size has a significant positive effect on voluntary disclosure while leverage has a significant negative effect on voluntary disclosure and profitability has no significant effect on voluntary disclosure. Simultaneous test results show that company size, profitability, and leverage have a significant influence on voluntary disclosure.