THE EFFECT OF COMPANY SIZE, PROFITABILITY, AND PUBLICSHAREHOLDING TOWARD THE EXTENT OF VOLUNTARYDISCLOSURE

This research is conducted to find evidences relate to the extent of voluntarydisclosure. Every company will have different annual report, also the voluntarydisclosure contained in annual report itself. Many factors can affect the extent ofvoluntary disclosure. This research uses 83 Indonesian listed manufacturing firmsfrom the year 2016 until 2017. Therefore, there are 166 company-yearobservations. The research tests 3 independent variables with 1 dependentvariable. Multiple regression analysis is used for the hypothesis testing. Theresults found that there are significant relationships of company size, andprofitability to the extent of voluntary disclosure. There is no significant effect ofpublic shareholding to the extent of voluntary disclosure. This research is alsoconsistent with prior researchers’ findings