Perbandingan Tingkat Kelengkapan Mandatory Disclosure dan Voluntary Disclosure Informasi Akuntansi antara Industri High-Profile dan Low-Profile

• Main Authors: R. Widdie Andriyanto, Mega Metalia
• Format: Article
• Language: English
• Published: Universitas Muhammadiyah Yogyakarta 2015-12-01
• Series: Journal of Accounting and Investment
• Subjects: disclosure; mandatory; voluntary; high-profile; low-profile
• Online Access: https://journal.umy.ac.id/index.php/ai/article/view/661

<p><em>The purpose of this research is proofing empirically whether any differences the completeness level of disclosure between high-profile industry and low-profile, along with detecting to the best of the completeness level of disclosure in various company of industry sector in Indonesian Stock exchange. D</em><em>ifference completeness level voluntary disclosure that significant between high profile industry and low-profile. In this research, analysis instrument that be used is Disclosure Completeness Index and mean different test Independent Sample t-Test by conviction level 95% and error level 5%. The trial result Ha1 that be done 31 various company sector industry (15 high-profile companies and 16 low-profile industry) show that Sig. (2-tailed)/2 &lt; 0,05/2, with the result that Ha1 accepted. It means there are differences completeness level mandatory disclosure that significant between high-profile industry and low-profile. Whereas trial result Ha2 to 28 </em><em>various company sector industry (13 high-profile companies and 15 low-profile industry) show that Sig. (2-tailed)/2 &gt; 0,05/2, with the result that Ha2 rejected. This case give evidence that there are not differences between completenees level voluntary disclosure that significant between high-profile industry and low-profile. </em></p>