The Effect of Voluntary Disclosure on Firm Performance

DOI

10.2991/icastss-19.2019.66How to use a DOI?

Keywords

voluntary disclosure, ROA, ROE, firm size, LQ45

Abstract

Companies faced with the challenges to be more transparent in disclosing information company, so as to help make decisions in anticipation of an increasingly changing conditions. The annual report is basically a source of information for investors as one of the tools considered in the decision to invest in the capital market and also a form of accountability as a means of management for the resources entrusted to him. The quality of the annual report reflected information on the extent of disclosure of information on the company's annual report. This study examined the Voluntary Disclosure of the Company's performance as measured by Return on Assets (ROA) and Return on Equity (ROE). Sample in this study were 22 companies included in the category LQ 45 listed in Indonesia Stock Exchange 2012-2014. The method of collecting data in this research is purposive sampling. The results showed that the voluntary disclosure does not affect the company's performance.

Copyright

© 2019, the Authors. Published by Atlantis Press.

Open Access

This is an open access article distributed under the CC BY-NC license (http://creativecommons.org/licenses/by-nc/4.0/).

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TY  - CONF
AU  - Aprillia Krisdayanti
AU  - Seto Sulaksoso Adi Wibowo
PY  - 2019/10
DA  - 2019/10
TI  - The Effect of Voluntary Disclosure on Firm Performance
BT  - Proceedings of the International Conference On Applied Science and Technology 2019 - Social Sciences Track (iCASTSS 2019)
PB  - Atlantis Press
SP  - 85
EP  - 88
SN  - 2352-5398
UR  - https://doi.org/10.2991/icastss-19.2019.66
DO  - 10.2991/icastss-19.2019.66
ID  - Krisdayanti2019/10
ER  -