ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI LUAS PENGUNGKAPAN SUKARELA LAPORAN TAHUNAN PADA PERUSAHAAN PERTAMBANGAN NON MIGAS

The annual report serves as the main media in delivery of information by management a company to interested parties outside company. purpose this study was analyze effect firm size, leverage, liquidity, age listed and size public accounting voluntary disclosure on non-oil sector mining Indonesia Stock Exchange (BEI). Samples were taken using purposive sampling method. There are 60 observations financial statements Data analysis technique used is multiple linear regression using.. results showed that together company, influence disclosure. Firm has positive disclosure, but firms negative while leverage liquidity does not