Pengaruh Interlock Dewan Direksi, Financial Distress, Proprietary Cost Dan Profitabilitas Terhadap Pengungkapan Sukarela (Studi empiris pada perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia periode 2013-2015)

ABSTRACT This study aims to examine the influence of interlock the board of directors, financial distress, proprietary cost and profitability on voluntary disclosure. This type of research is quantitative. The type of data used secondary data obtained from www.idx.co.id. The population of this research is a manufacturing company listed on the Indonesia Stock Exchange during the period 2013-2015. While the samples of this study determined by purposive sampling method to obtain a total of 156 data. The analysis method uses multiple linear regression analysis. The results of this study indicated that interlock the board of directors and proprietary cost doesn't affect the voluntary disclosure. While financial distress and profitability influenced the voluntary disclosure. Keywords: Interlock Board of Directors, Financial Distress, Proprietary Cost , Profitability, Voluntary Disclosure