ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI LUAS PENGUNGKAPAN SUKARELA DAN IMPLIKASINYA TERHADAP ASIMETRI INFORMASI

This study aims to determine the factors that affect toward extensive voluntary disclosure and the implications for information asymmetry. The method used in this research is quantitative research methods. The data used are secondary data obtained from the financial statements and annual reports of miscellaneous industry sectors. The population in this study are the companies miscellaneous industry sectors listed in Indonesia Stock Exchange for year of 2012-2015. The sampling technique used purposive sampling method. Data analysis technique used are multiple linear regression analysis and simple linear regression analysis. The results using multiple linear regression analysis showed that the variable profitability and age listed have a affect of extensive voluntary disclosure, while variable liquidity and public shareholding portion do not affect the extensive voluntary disclosure. Results of simple linear regression analysis showed that the variable extensive voluntary disclosure has a affect of information asymmetry. Keywords : profitability, age listed, liquidity, public shareholding portion, extensive voluntary disclosure, and information asymmetry