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PERBANDINGAN TINGKAT KELENGKAPAN MANDATORY DISCLOSURE DAN VOLUNTARY DISCLOSURE INFORMASI AKUNTANSI (Studi empiris pada Perusahaan BUMN dan BUMS yang Terdaftar di Bursa Efek Indonesia Tahun 2016-2018)

Jurnal Ilmiah Riset Akuntansi

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Title PERBANDINGAN TINGKAT KELENGKAPAN MANDATORY DISCLOSURE DAN VOLUNTARY DISCLOSURE INFORMASI AKUNTANSI (Studi empiris pada Perusahaan BUMN dan BUMS yang Terdaftar di Bursa Efek Indonesia Tahun 2016-2018)
 
Creator Arjunawati, Salma Kholis
Diana, Nur
Afifudin, Afifudin
 
Description The purpose of this research is actually to find out clearly whether companies that have been managed and owned by the state, namely BUMN companies, have actually made disclosures of financial reporting that have been determined and authorized by Bapepam or are still lacking in making disclosures both compulsorily and voluntarily and as researchers compared the comparison to BUMS companies. Through  the calculation  of the index value of the completeness of the level of disclosure whose analysis results are used as a comparison using the t test (Independent Sample t-Test), where the results of the study indicate that the significance value (2-tailed) 0.000 < 0.05 which means H1 is accepted so it can be concluded that there are significant differences in  the level of completeness of mandatory disclosure of accounting information between BUMN and BUMS companies. then shows the significance value (2-tailed) 0.549 > 0.05 which means H2 is rejected so it can be concluded that there is no significant difference in the level of voluntary disclosure of accounting information between BUMN and BUMS companies. Keywords: Level of Completeness, Mandatory Disclosure, Voluntary Disclosure, BUMN, BUMS, Accounting Information.
 
Publisher Jurnal Ilmiah Riset Akuntansi
 
Contributor —
 
Date 2020-02-04
 
Type info:eu-repo/semantics/article
info:eu-repo/semantics/publishedVersion
Peer-reviewed Article
 
Format application/pdf
 
Identifier http://riset.unisma.ac.id/index.php/jra/article/view/6132
 
Source Jurnal Ilmiah Riset Akuntansi; Vol 9, No 02 (2020): e_Jurnal Ilmiah Riset Akuntansi Februari 2020
2302-7061
 
Language eng
 
Relation http://riset.unisma.ac.id/index.php/jra/article/view/6132/5038
 
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