Pengaruh Investment Opportunity Set Terhadap Pengungkapan Sukarela Dengan Struktur Kepemilikan Sebagai Variabel Intervening Dan Atau Moderating Pada Perusahaan Manufaktur DI Indonesia (original) (raw)

This study aims to provide empirical evidence about the effect of investment opportunity set (IOS) on voluntary disclosure with ownership structure as an intervening and or moderating variables in Indonesian manufacturing companies, uses purposive sampling method with requirement those companies publish complete annual reports and have positive income in 2008. Samples selected in accordance with the criteria amount to 59 manufacturers. This secondary data is obtained from the Indonesian Capital Market Directory, IDX site www.idx.co.id, and other publications that support this research. Data analysis technique used in this research is a multiple linear regression. Classical assumption test results indicate no violations of classical assumption which consists of multicollinearity, heteroscedasticity, and autocorrelation tests. Thus, the regression models have met the criteria BLUE (Best Linear Unbiased Estimations). The test result of hypothesis 1 indicates that IOS and control variab...