Image of DAMPAK PENGUNGKAPAN SUKARELA TERHADAP NILAI PERUSAHAAN (Studi Kasus pada Perusahaan Property & Real Estate yang Terdaftar di BEI Periode 2018-2021)

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DAMPAK PENGUNGKAPAN SUKARELA TERHADAP NILAI PERUSAHAAN (Studi Kasus pada Perusahaan Property & Real Estate yang Terdaftar di BEI Periode 2018-2021)

ABSTRACT This study aims to identify and analyze the effect of voluntary disclosure on firm value. Voluntary disclosure is measured by company information, corporate governance, social responsibility, financial reporting and accounting policies. Meanwhile, the firm value as the dependent variable is measured by the Tobins’Q. The type of this study is quantitative. The population of this study are 81 Property and Real Estate companies which are registered in Indonesia’s Stock Exchange in 2018-2021. The samples are collected by applying the purposive sampling, and there are 45 companies which are collected based on the determined criteria. The source of the data are from the annual report. The method used to analyze the data is panel data regression analysis, assisted by the Eviews 9 program. The result of this study indicates the voluntary disclosure is measured by company information, financial reporting, and accounting policies have no effect on firm value. Meanwhile, voluntary disclosure is measured by corporate governance and social responsibility has a negative effect on firm value. Keywords : voluntary disclosure, firm value.

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Informasi Detail
Judul Seri
-
No. Panggil
2X6.2 DAN d 23
Penerbit
SUKOHARJO : Akuntansi Syariah_UIN RM Said.,
Deskripsi Fisik
21 cm, 155 halaman
Bahasa
Indonesia
ISBN/ISSN
-
Klasifikasi
2X6.2
Tipe Isi
-
Tipe Media
-
Tipe Pembawa
-
Edisi
-
Subjek
Akuntansi Syariah
Info Detail Spesifik
-
Pernyataan Tanggungjawab
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