摘要：Keywords: Disclosure index, firm size, average ratio, ownership structure, corporate base, age of firms, the ratio of ROE, PBV, LQ45. ABSTRACT This study aims to determine factors that affect the broader voluntary disclosure (voluntary disclosure) to the annual reporting on the companies included in the company LQ45 The unit of analysis used is a company that includes LQ45 index in the period February 2008 - July 2008. Data were analyzed by using the classical assumption test and multiple linear regression analysis (t test). The results of this study showed that only one variable that affects the broad compulsory disclosure of financial statements that is variable sized companies. This is evidenced by Value Probability values less than significant. This means that there are companies in companies including LQ45 relatively larger, so it is relatively more supervised by a government agency. Therefore, large companies are more required to disclose more information than small firms. As for the variable average ratio, ownership structure, corporate base, firm age, return on equity ratio, PBV did not affect the extensive disclosures required annual reports.
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