PENGARUH UKURAN PERUSAHAAN DAN KEPEMILIKAN MANAJERIAL TERHADAP PENGUNGKAPAN SUKARELA

This study examined the effect of firm size and managerial ownership on voluntary disclosure listed in the annual report period manufacturing company 's 2013. Using the data from 63 Manufacturing company’s in Indonesia Exchange, Independent variable in this study is the size of the company, managerial ownership and the dependent variable is the Voluntary Disclosure. The Statistical method used in this research is multiple linear regression. The results of this study indicate that the size of the company has a significant positive effect on voluntary disclosure, but managerial ownership has no effect on voluntary disclosure. Key words : Firm size, Managerial ownership, Voluntary Disclosure