THE INFLUENCE OF OWNERSHIP, TOTAL ASSET AND COMPETITION ON FINANCIAL DISCLOSURE OF MANUFACTURING COMPANIES LISTED IN INDONESIA STOCK EXCHANGE
| Main Author: | Utama', Cynthia Afriani |
|---|---|
| Format: | Article PeerReviewed application/pdf |
| Terbitan: |
Magister Akuntansi UNDIP
, 2010
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| Subjects: | |
| Online Access: |
http://eprints.undip.ac.id/35097/1/JMAKSI_Agt_2010_01_Cynthia_Afriani_Utama.pdf http://eprints.undip.ac.id/35097/ |
Daftar Isi:
- The purpose of this study is to investigate whether the extent of company disclosure in Indo-nesia are affected by the internal factors and external factor. Many previous studies related to disclosure conducted in Indonesia only focused to the internal factors, e.g. total asset and ownership structure (blockholder). Unlike previous studies, we address the impact of competition as an external factor to company disclosure level Furthermore, this study uses Botosan Index and Her findahl Index (HI) as a proxy for the extent of disclosure and competi-tion. The result shows that total asset, blockholder and competition has a positive influence on company disclosure level Keywords: Competition, Herfindahl Index. Disclosure, Ownership structure