Efek Moderasi Size dalam Pengungkapan Sukarela: Bukti Empiris di Bursa Efek Indonesia
The purpose of this study is to analyze the determinants of voluntary disclosure (VD) by using three non-interaction models and one interaction model. This paper observes four VD’s determinants (ownership dispersion, managerial ownership, audit committee, and independent commissioners), one control...
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Format: | Article |
Language: | Indonesian |
Published: |
Fakultas Ekonomi dan Bisnis, Universitas Tanjungpura
2020-04-01
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Series: | Jurnal Ekonomi Bisnis dan Kewirausahaan (JEBIK) |
Subjects: | |
Online Access: | https://jurnal.untan.ac.id/index.php/JJ/article/view/37244 |