ANALISIS TINGKAT PENGUNGKAPAN SUKARELA LAPORAN TAHUNAN 2001 PADA PERUSAHAAN TERCATAT DI PT BURSA EFEK JAKARTA

Abstract

The analysis of disclosure level of annual report is important to the financial reporting community. In this article the association between disclosure level and four independent variables will be examined. The dependent variable is regressed on (1) the listed companies which are their stock in the main board (Papan Utama) (2) The listed companies which have established independent commissioner and audit committee (3) The listed companies which are their stock in Index LQ 45 (4) listed companies which are their stock in Jakarta Islamic Index (JII). The measurement of disclosure level is based on disclosure index developed by Botosan (1997). The disclosure level is measured with an amount of voluntary disclosure provided in the 2001 annual reports of a sample of 100 listed companies in Jakarta Stock Exchange. The listed companies which are their stock in main board and in JII category associated with a higher disclosure level. Hoewver, there is no evidence of an association between the disclosure level and (1) ) the listed companies which are their stock in main board (2) listed company which have established independent commissioner and audit committee.