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"ABSTRAKThe aims of the research is to provide empirical evidence about financialstatement disclosures of multifinance companies and the factors that determines the disclosure level. The multifinance companies are unique industries because there have various product of financing like leasing, installment sales and borrowing.·The research examines disclosure level of multifinance C(lmpany that listedin the database Directorate General Financial Institutions, Ministry of Finance.We use financial statement in 2003 and 2004. The research use the regulation ofDirectorate General Financial institution number 150012005, financial accountingstandard for leasing and factoring as a disclosure guideline, because there is nospec[fic standard or Bapepam disclosure guideline for multifinance industry.The results indicate that disclosure level of multifinance company is 78,35%in 2004. There is increasing about I. 21% compare ta the disclosure level in 2003.There is significant differentiation of disclosure level between status of company andsize affirm but no sign{ficant d(fferentiation benveen size of auditc1: The result usinglinear regression show that disclosure level is influenced by profitability, companystatus, size of the .firm and size of auditor."

"Penelitian ini bertujuan untuk menganalisis pengaruh karakteristik pemerintah daerah terhadap tingkat pengungkapan Laporan Keuangan Pemerintah Daerah (LKPD). Sampel yang digunakan dalam penelitian ini sebanyak 620 LKPD Kabupaten/Kota di Indonesia tahun 2008-2009 dengan rata-rata tingkat pengungkapan LKPD sebesar 52,09%.Hasil penelitian ini menemukan bahwa umur administratif pemerintah daerah, kekayaan pemerintah daerah, dan ukuran legislatif memiliki pengaruh positif terhadap tingkat pengungkapan LKPD, sedangkan intergovernmental revenue memiliki pengaruh negatif. Ukuran pemerintah daerah, diferensiasi fungsional, spesialisasi pekerjaan, rasio kemandirian keuangan daerah dan pembiayaan utang terbukti tidak mempunyai pengaruh terhadap tingkat pengungkapan LKPD.

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This research aims to analyze the effect of Local Government characteristic on financial statement disclosure. A total of 620 financial statement of Local Governments District/City for 2008-2009 were selected to be sample with average of Local Government financial statement disclosure level is 52,09%.

This result of this study shows that administrative age, wealth of the local government, legislature size, have positive effect on the local government financial statement disclosure, while intergovernmental revenue have negative effect. The size of the local government, functional differentiation, occupational specialization, financial self-sufficiency ratio and debt financing are proved to have no effect on the local government financial statement disclosure."

"The main objectives of this study is to analyze timelines of financial statement reporting and financial performance in Indonesia stock exchange (IDX). Samples in this study are IDX public companies listed in 1999 - 2005. The research questions are tested by running ANOVA to analyze whether any diffrences in timelines of financial statement reporting and financial performance between years and between size and also independent t test to analyze whether any differences in timelines of financial statement and financial performance between industry. Timelines (KW) proxid by dummy variable, 1 if companies published financial reporting before 120 days after December 31 and 0 otherwise. Financial performance proxied by sales, Asset, Earning After Tax (EAT) , Return on Investment (ROI), Return on Equity (ROE) and Sales Grown. The results of between years comparisons show that there are differences (increasing) between years for EAT, ROI, and KW. These suggest that firm performance and timelines of financial statement reporting are increasing over time. The results of between size comparisons show that there are differences between size for EAT, sales and KW. The bigger the size , the higher the financial performance and the timelines. The results of between industry comparisons show that there are differences for Asset and EAT. Base on these variables, financial performance in service industry higher than manufacture industry."

"Dalam dunia bisnis, perusahaan berhubungan dengan three bottom line yaitu ekonomi, sosial, dan lingkungan. Penelitian ini bertujuan untuk menganalisis manfaat dari laporan keberlanjutan dari persepsi mahasiswa. Penelitian ini membuktikan bahwa keuntungan tertinggi dari pengungkapan laporan keberlanjutan adalah meningkatkan reputasi serta kerugian tertingginya adalah biaya jangka pendek dan kekhawatiran tentang akurasi dan kelengkapan informasi. Laporan keberlanjutan memberikan keuntungan lebih kepada perusahaan pada industri sensitif (berhubungan langsung dengan alam) daripada perusahaan di bukan industri sensitif. Selain itu, perusahaan publik lebih penting daripada perusahaan privat dalam mengungkapkan laporan keberlanjutan. Serta, informasi kinerja lingkungan, sosial, dan tata kelola tahun berjalan dan perubahan tahun komparatif sama pentingnya pada pengungkapan laporan keberlanjutan.

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In business, companies often relate to the three bottomline; Economy, Social and environment. The purpose of this research is to analyze the benefit of the student?s perception of sustainability report. This research prove that the most advantage of sustainability report?s disclosure is come from enhanced reputation, also the most disadvantages are short-term reporting cost and concerns about accuracy and completeness of information. Sustainability report is benefical to companys? in industry sensitive(in direct contact with nature) than companys? in industry non-sensitive. Besides, public companies? sustanability report are more important than private companies?. Also, sustainability-related information for current and change over comparative years as equally important."

"Penelitian ini dilakukan untuk menganalisis pengaruh ukuran perusahaan, kinerja keuangan, struktur kepemilikan, leverage dan auditor terhadap pengungkapan sukarela. Penelitian ini menggunakan 71 sampel perusahaan dari industri manufaktur yang terdaftar pada Bursa Efek Indonesia. Hasil uji analisis menunjukkan bahwa rata-rata tingkat pengungkapan sukarela perusahaan publik di Indonesia sebesar 0.1873. Hal ini mengindikasikan masih rendahnya tingkat pengungkapan sukarela di Indonesia. Penelitian ini membuktikan bahwa variabel ukuran perusahaan dan variabel dividen sebagai proksi dari kinerja keuangan memiliki pengaruh positif terhadap tingkat pengungkapan sukarela secara signifikan. Sedangkan variabel struktur kepemilikan, leverage dan auditor tidak berpengaruh signifikan terhadap tingkat pengungkapan sukarela. Dari penelitian ini disarankan bagi emiten untuk memanfaatkan laporan tahunan sebagai salah satu media pengungkapan berbagai informasi kepada seluruh stakeholder.

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The study was conducted to analyze the effect of firm size, financial performance, ownership structure, leverage and auditor of voluntary disclosure. This study uses a sample of 71 firms from manufacturing industries are listed on the Indonesia Stock Exchange. Test results of the analysis show that the average level of voluntary disclosure of public companies in Indonesia by 0.1873. This indicates the low level of voluntary disclosure in Indonesia. This study proves that the variable size and variable dividends as a proxy of financial performance has a positive impact on voluntary disclosure levels significantly. While the variables of ownership structure, leverage and auditor no significant effect on the level of voluntary disclosure. From this study it is advisable for issuers to take advantage of the annual report as one of the media disclosure of information to stakeholders. "

"Penelitian ini memberikan bukti empiris atas pengaruh reputasi auditor, umur perusahaan, struktur kepemilikan, dan jenis industri terhadap pengungkapan informasi keuangan melalui website perusahaan (IFR). Hasil pengujian atas sampel perusahaan non keuangan yang terdaftar di BEI selama tahun 2010 menunjukan bahwa reputasi auditor dan jenis industri berpengaruh terhadap IFR, sedangkan umur perusahaan dan struktur kepemilikan perusahaan tidak berpengaruh. Selain itu ada variasi substansial dalam kualitas dan tingkat penerapan IFR. Beberapa perusahaan mengungkapkan hanya sebagian laporan keuangan, sementara perusahaan yang lain mengungkapkan laporan keuangan lebih lengkap dalam website perusahaan.

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This research provides empirical evidence on the effect of auditor reputation, firm age, ownership structure, and industry classification on the disclosure of financial information through the company website (IFR). Test results on samples of non-financial companies listed on the Stock Exchange during 2010 showed that the auditor's reputation and industry classification affect the IFR, while the company's age and structure of corporate ownership has no effect. In addition there is substantial variation in the quality and level of application of the IFR. Some companies disclose only part of their financial statements, while other companies are more fully disclose their financial statements in the company's website."