HUBUNGAN KARAKTERISTIK PERUSAHAAN TERHADAP PENGUNGKAPAN INFORMASI SUKARELA DI WEBSITE PERUSAHAAN YANG TERDAFTAR SEBAGAI LQ-45 PERIODE AGUSTUS 2011-JANUARI 2012
Abstract
Penelitian ini bertujuan untuk menganalisis hubungan karakteristik perusahaan dengan tingkat pengungkapan informasi sukarela di website perusahaan yang terdaftar sebagai LQ 45 periode Agustus 2011-Januari 2012. Karakteristik perusahaan yang diuji dalam penelitian ini adalah firm size, profitability, leverage, growth, international blockholder dan Auditor Big 4. Penelitian ini menggunakan pendekatan kuantitatif dengan menggunakan objek penelitian berupa perusahaan yang termasuk dalam indeks LQ 45 periode Agustus 2011-Januari 2012. Secara umum, hasil penelitian ini menunjukan bahwa firm size memiliki hubungan signifikan dengan tingkat pengungkapan informasi di website. Sedangkan profitability, leverage, growth, international blockholder dan auditor Big 4 ditemukan tidak berhubungan signifikan dengan tingkat pengungkapan informasi di website.
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