(PEER REVIEW + SIMILARITY + DOCUMENT) PERBANDINGAN TINGKAT KELENGKAPAN MANDATORY DISCLOSURE DAN VOLUNTARY DISCLOSURE INFORMASI AKUNTANSI ANTARA INDUSTRI HIGH PROFILE DAN LOW PROFILE

Sambudi, Andrianto and Susbiyani, Arik and Maharani, Astrid (2018) (PEER REVIEW + SIMILARITY + DOCUMENT) PERBANDINGAN TINGKAT KELENGKAPAN MANDATORY DISCLOSURE DAN VOLUNTARY DISCLOSURE INFORMASI AKUNTANSI ANTARA INDUSTRI HIGH PROFILE DAN LOW PROFILE. Universitas Pendidikan Ganesha.

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Official URL: https://ejournal.undiksha.ac.id/index.php/JJA/arti...

Abstract

The purpose of this study is to empirically prove whether there are differences in the level of completeness of disclosure between high profile and low profile industries, together with detecting to the best level of disclosure completeness in various industrial sector companies on the Indonesia Stock Exchange. Significant differences in the level of completeness of voluntary disclosure between high profile and low profile industries. In this study, the analysis instrument used was the Completeness Index Disclosure and the Independent Sample t-Test average difference test. If a significant number < 0.05, Ho is accepted, and if a number >0.05, Ho is rejected. The results of the Ha1 trial conducted by 31 various industry sector companies (13 top-tier companies and 18 lower-tier industrial companies) showed a significance value at the level of completeness of mandatory disclosure having a probability below 0.05 that is equal to 0.004, with the results Ha1 received. This means that there are significant differences in the level of completeness of mandatory disclosure between high profile and low profile industries. Whereas the results of Ha2 trials conducted by 31 various industrial sector companies (13 top-tier companies and 18 lower-tier industrial companies) showed a significance value at the level of completeness of mandatory disclosure having a probability below 0.05 that is equal to 0.000, with the results Ha2 received. This means that there is a significant difference in the level of completeness of voluntary disclosure between high profile and low profile industries.

Item Type:	Peer Review
Subjects:	300 Social Science > 330 Economics > 332 Financial Economics, Finance
Divisions:	Faculty of Economics > Department of Accounting (S1)
Depositing User:	Arik Susbiyani
Date Deposited:	15 Jun 2022 06:59
Last Modified:	21 Jun 2022 01:16
URI:	http://repository.unmuhjember.ac.id/id/eprint/13798

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