Pengaruh financial distress, profitabilitas, likuiditas, dan leverage terhadap voluntary disclosure pada perusahan pertambangan yang terdaftar Di bursa efek indonesia

Voluntary disclosure is a disclosure made by a company outside that required by the accounting standards or regulatory body regulations. Voluntary disclosure is a free choice for the company in providing accounting information and other relevant information for the selection of decisions by the users of the annual report. This study aims to determine the effect of financial distress, profitability, liquidity, and leverage to voluntary disclosure. The sample used in this research is mining sector companies in 2013-2016. The sampling technique using saturated sample technique using SPSS 21 software. The results showed that financial distress have effect to voluntary disclosure and profitability, liquidity, leverage have no effect to voluntary disclosure. Keywords : financial distress, profitability, liquidity, leverage, voluntary disclosur