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

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.