The Effect of Financial Performance, Public Ownership, and Company Age on Volun-tary Disclosure (Case Study on Private Non-Foreign Exchange National Bank Compa-ny Listed in Indonesia Stock Exchange)

نویسندگان

چکیده

This study aims to examine the effect of financial performance (profitability, liquidity, leverage), public ownership, and company age on voluntary disclosure Private Non-Foreign Exchange National Bank companies either partially or simultaneously. The subject in this were Ex-change that listed Indonesian Stock published annual fi-nancial reports for 2014-2018 period. number sample 6 companies. used de-scriptive verification methods with quantitative approach. data secondary each company. design hypothesis testing was classic assump-tion test (normality test, autocorrelation multicollinearity heteroscedasticity test) multiple linear regression analysis (coefficient determination, t F test). results show has significant disclosure. While liquidi-ty, leverage) ownership no proved longer becomes a company, it is expected will have more experi-ence information needs by investors meet their through company's report. Financial pub-lic simultaneously co-efficient determination 24.5%.

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ژورنال

عنوان ژورنال: Jurnal Ilmu Manajemen & Ekonomika

سال: 2022

ISSN: ['2089-4309', '2579-4841']

DOI: https://doi.org/10.35384/jime.v14i2.277