Faktor-Faktor yang Mempengaruhi Tingkat Pegungkapan Sukarela pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia (BEI)
DAFTAR PUSTAKA
Agca, Ahmet and Onder, Serife. (2007). Journal of Problems and Perspective in
Management. 5, 241-251.
Ahmed, Abdifatah and Ghazali, Nazli Anum. (2011). The Influence of the
Financial
Crisis on Corporate Voluntary Disclosure: Some Malaysian Evidence.
International Journal of Disclosure and Governance. 9, 101-125.
Agustina, Angga Putri, 2012. “Analisis Pengaruh Ukuran Perusahaan,
KinerjaKeuangan, Struktur Kepemilikan, Leverage, dan Auditor terhadap
Pengungkapan
Sukarela.
Skripsi,
Fakultas
Ekonomi
dan
Bisnis
Universitas Indonesia.
AlShammari, Bader. (2013). An Investigation of Voluntary Disclosure by Kuwaiti
Shariah Complaint Companies. Journal of Economic and Administrative
Science. 29, 21-41.
Asih, Sri. (2010). Faktor-faktor yang mempengaruhi tingkat pengungkapan
sukarela dalam laporan tahunan dan pengaruhnya teradap penilaian Value
Relevance (Studi Empiris Perusahaan Nonkeuangan di BEI Tahun 2007-
2008). Tesis Fakultas Ekonomi dan Bisnis Universitas Indonesia.
Badan Pengawas Pasar Modal. (17 Desember 2006). Peraturan Nomor X.K.6:
Kewajiban Penyampaian Laporan Tahunan Bagi Emiten atau Perusahaan
Publik.
Universitas Sumatera Utara
Boesso, Giocomo and Kumar, Kamalesh. (2007). Drivers of Corporate Voluntary
Disclosure; A Framework and Empirical Evidence from Italy and the
United States. Accounting, Auditing & Accountability Journal. 20, 269296.
Botosan, C.A. (1997). Disclosure Level and the Cost of Equity Capital. The
Accounting Review. 72, 323-349.
Bujaki, Meridee and McConomy, Bruce J. (2002). Corporate Governance: Factors
Influencing Voluntary Disclosure by Publicly Traded Canadian Firms.
Canadian Journal of Administrative Sciences. 1, 105-139.
Erlina, 2008. Metodologi Penelitian dan Bisnis: Untuk Akuntansi dan Manajemen
Edisi Kedua. Medan: USU Press.
Ghazali, Nazli A. (2006). Voluntary Disclosure in Malaysian Corporate Annual
Reports: View of Stakeholders. Social Responsibility Journal. 4, 504-516.
Ghozali, Imam. 2013. Aplikasi Multivariate dengan Program IBM SPSS 21.
Semarang: Badan Penerbit Uniersitas Diponegoro.
Ginting, Adhika Nirmalasari, 2012. “Analisa faktor-faktor yang mempengaruhi
tingkat pengungkapan sukarela dalam laporan tahunan perusahaan
manufaktur di Indonesia”. Skripsi, Fakultas Ekonomi dan Bisnis
Universitas Indonesia.
Hasanzade, Mahboobe, Darabi, Roya, and Mahfoozi, Gholamreza. (2013). Factors
Affecting te Earnings Response Coefficient; An Empirical Study for Iran.
European Online Journal of Natural and Social Sciences. 2, 2551-2560.
Universitas Sumatera Utara
Healy, P. M. dan Pelepu, K. G. (2001). Information Asymmetry, Corporate
Disclosure and the Capital Markets: A Review of the Empirical Disclosure
Literature. Journal of Accounting and Economics. 31, 405-440.
Jensen, Michael C. and Meckling, William H. (1976). Theory of the Firm:
Managerial Behavior, Agency Costs and Ownership Structure. Journal of
Financial Economics. 3, 1-78.
Keputusan Bapepam No. Kep-134/BL/2006 tentang Kewajiban Penyampaian
Laporan Tahunan bagi Emiten atau Perusahaan Publik.
Kuncoro, Mudrajad, dkk, 2003. Metode Riset untuk Bisnis & Ekonomi. Jakarta:
Erlangga.
Meek, Gary K., Roberts, Clare B., Gray, and Sidney J. (1995). Factors Influencing
Voluntary Annual Report Disclosure by U.S., U.K., and Continental
European Multinational Corporations. Journal of International Business
Studies. 555-572.
Murcia, Fernando Dal-Ri dan Santos, Ariovaldo dos. (2014). Determinants of
Corporate Voluntary Disclosure in Brazil. Journal of International
Business Studies. 2, 234-278.
Nakhodchari, Fatemeh Sojudi and Garkaz, Mansour. (2014). Correlation Between
Ownership Concentration, Voluntary Disclosure, and
Information
Asymmetry in Companies Listed on the Stock Exchange. Kuwait Chapter
of Arabian Journal of Business and Management Review. 4, 423-433.
Novira, Gledis Nandya. 2012. “Pengaruh Good Corporate Goernance,
Pengungkapan Sukarela dan Kepemilikan Keluarga terhadap Tingkat
Universitas Sumatera Utara
Asimetri Informasi”. Skripsi, Fakultas Ekonomi dan Bisnis Universitas
Indonesia.
Soemarso, S.R., 2003. Akuntansi Suatu Pengantar (Buku 2). Jakarta: Salemba
Empat.
Sweiti, Ibrahim M. and Attayah, Osama F. (2013). Critical Factors Influencing
Voluntary Disclosure: The Palestine Exchange “PEX”. Global Journal of
Management and Business Research Finance.. 13, 9-15.
Wardani,
Puruwita.
(2012).
Faktor-faktor
yang
Mempengaruhi
Luas
Pengungkapan Sukarela. Jurnal Akuntansi dan Keuangan. 14, 1-15.
Wild, Jhon J, K.R.Subramanyam dan Robert F. Halsey, 2005. Analisis Laporan
Keuangan, Edisi Kedelapan, Jilid 1. Jakarta; Salemba Empat.
Universitas Sumatera Utara
Agca, Ahmet and Onder, Serife. (2007). Journal of Problems and Perspective in
Management. 5, 241-251.
Ahmed, Abdifatah and Ghazali, Nazli Anum. (2011). The Influence of the
Financial
Crisis on Corporate Voluntary Disclosure: Some Malaysian Evidence.
International Journal of Disclosure and Governance. 9, 101-125.
Agustina, Angga Putri, 2012. “Analisis Pengaruh Ukuran Perusahaan,
KinerjaKeuangan, Struktur Kepemilikan, Leverage, dan Auditor terhadap
Pengungkapan
Sukarela.
Skripsi,
Fakultas
Ekonomi
dan
Bisnis
Universitas Indonesia.
AlShammari, Bader. (2013). An Investigation of Voluntary Disclosure by Kuwaiti
Shariah Complaint Companies. Journal of Economic and Administrative
Science. 29, 21-41.
Asih, Sri. (2010). Faktor-faktor yang mempengaruhi tingkat pengungkapan
sukarela dalam laporan tahunan dan pengaruhnya teradap penilaian Value
Relevance (Studi Empiris Perusahaan Nonkeuangan di BEI Tahun 2007-
2008). Tesis Fakultas Ekonomi dan Bisnis Universitas Indonesia.
Badan Pengawas Pasar Modal. (17 Desember 2006). Peraturan Nomor X.K.6:
Kewajiban Penyampaian Laporan Tahunan Bagi Emiten atau Perusahaan
Publik.
Universitas Sumatera Utara
Boesso, Giocomo and Kumar, Kamalesh. (2007). Drivers of Corporate Voluntary
Disclosure; A Framework and Empirical Evidence from Italy and the
United States. Accounting, Auditing & Accountability Journal. 20, 269296.
Botosan, C.A. (1997). Disclosure Level and the Cost of Equity Capital. The
Accounting Review. 72, 323-349.
Bujaki, Meridee and McConomy, Bruce J. (2002). Corporate Governance: Factors
Influencing Voluntary Disclosure by Publicly Traded Canadian Firms.
Canadian Journal of Administrative Sciences. 1, 105-139.
Erlina, 2008. Metodologi Penelitian dan Bisnis: Untuk Akuntansi dan Manajemen
Edisi Kedua. Medan: USU Press.
Ghazali, Nazli A. (2006). Voluntary Disclosure in Malaysian Corporate Annual
Reports: View of Stakeholders. Social Responsibility Journal. 4, 504-516.
Ghozali, Imam. 2013. Aplikasi Multivariate dengan Program IBM SPSS 21.
Semarang: Badan Penerbit Uniersitas Diponegoro.
Ginting, Adhika Nirmalasari, 2012. “Analisa faktor-faktor yang mempengaruhi
tingkat pengungkapan sukarela dalam laporan tahunan perusahaan
manufaktur di Indonesia”. Skripsi, Fakultas Ekonomi dan Bisnis
Universitas Indonesia.
Hasanzade, Mahboobe, Darabi, Roya, and Mahfoozi, Gholamreza. (2013). Factors
Affecting te Earnings Response Coefficient; An Empirical Study for Iran.
European Online Journal of Natural and Social Sciences. 2, 2551-2560.
Universitas Sumatera Utara
Healy, P. M. dan Pelepu, K. G. (2001). Information Asymmetry, Corporate
Disclosure and the Capital Markets: A Review of the Empirical Disclosure
Literature. Journal of Accounting and Economics. 31, 405-440.
Jensen, Michael C. and Meckling, William H. (1976). Theory of the Firm:
Managerial Behavior, Agency Costs and Ownership Structure. Journal of
Financial Economics. 3, 1-78.
Keputusan Bapepam No. Kep-134/BL/2006 tentang Kewajiban Penyampaian
Laporan Tahunan bagi Emiten atau Perusahaan Publik.
Kuncoro, Mudrajad, dkk, 2003. Metode Riset untuk Bisnis & Ekonomi. Jakarta:
Erlangga.
Meek, Gary K., Roberts, Clare B., Gray, and Sidney J. (1995). Factors Influencing
Voluntary Annual Report Disclosure by U.S., U.K., and Continental
European Multinational Corporations. Journal of International Business
Studies. 555-572.
Murcia, Fernando Dal-Ri dan Santos, Ariovaldo dos. (2014). Determinants of
Corporate Voluntary Disclosure in Brazil. Journal of International
Business Studies. 2, 234-278.
Nakhodchari, Fatemeh Sojudi and Garkaz, Mansour. (2014). Correlation Between
Ownership Concentration, Voluntary Disclosure, and
Information
Asymmetry in Companies Listed on the Stock Exchange. Kuwait Chapter
of Arabian Journal of Business and Management Review. 4, 423-433.
Novira, Gledis Nandya. 2012. “Pengaruh Good Corporate Goernance,
Pengungkapan Sukarela dan Kepemilikan Keluarga terhadap Tingkat
Universitas Sumatera Utara
Asimetri Informasi”. Skripsi, Fakultas Ekonomi dan Bisnis Universitas
Indonesia.
Soemarso, S.R., 2003. Akuntansi Suatu Pengantar (Buku 2). Jakarta: Salemba
Empat.
Sweiti, Ibrahim M. and Attayah, Osama F. (2013). Critical Factors Influencing
Voluntary Disclosure: The Palestine Exchange “PEX”. Global Journal of
Management and Business Research Finance.. 13, 9-15.
Wardani,
Puruwita.
(2012).
Faktor-faktor
yang
Mempengaruhi
Luas
Pengungkapan Sukarela. Jurnal Akuntansi dan Keuangan. 14, 1-15.
Wild, Jhon J, K.R.Subramanyam dan Robert F. Halsey, 2005. Analisis Laporan
Keuangan, Edisi Kedelapan, Jilid 1. Jakarta; Salemba Empat.
Universitas Sumatera Utara