Voluntary disclosure and company characteristics of Indonesian listed company: comparison of Shariah and non-Shariah compliant company

This research attempts to investigate the extent of voluntary disclosure in the annual reports of Shariah compliant companies listed in Indonesian Stock Exchange and compare it with non-Shariah compliant companies. Voluntary disclosures were measured using 30 items of disclosure index developed by K...

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Main Authors:	Nugraheni, Peni, Annuar, Hairul Azlan
Format:	Conference or Workshop Item
Language:	English
Published:	2011
Subjects:	HF5601 Accounting. Bookkeeping
Online Access:	http://irep.iium.edu.my/3490/ http://irep.iium.edu.my/3490/ http://irep.iium.edu.my/3490/1/Voluntary_disclosure_and_company_characteristics_of_Indonesian_listed_company.pdf

id	iium-3490
recordtype	eprints
spelling	iium-34902011-11-30T01:39:17Z http://irep.iium.edu.my/3490/ Voluntary disclosure and company characteristics of Indonesian listed company: comparison of Shariah and non-Shariah compliant company Nugraheni, Peni Annuar, Hairul Azlan HF5601 Accounting. Bookkeeping This research attempts to investigate the extent of voluntary disclosure in the annual reports of Shariah compliant companies listed in Indonesian Stock Exchange and compare it with non-Shariah compliant companies. Voluntary disclosures were measured using 30 items of disclosure index developed by Khomsiah (2005). Based on content analysis of 2009 annual report of 55 Indonesian listed companies for each category, the findings revealed that there is statistically significant difference in the quantity and quality of voluntary disclosure value of Shariah and non-Shariah compliant companies. Further, for Shariah compliant companies, the study examined the relationship between voluntary disclosure and company characteristics (i.e. size of company, profitability, type of auditor type of industry, and ownership structure). Company size and type of industry significantly influence the voluntary disclosure while three factors of company characteristics (profitability, type of auditor and ownership structure) are found insignificant. 2011 Conference or Workshop Item PeerReviewed application/pdf en http://irep.iium.edu.my/3490/1/Voluntary_disclosure_and_company_characteristics_of_Indonesian_listed_company.pdf Nugraheni, Peni and Annuar, Hairul Azlan (2011) Voluntary disclosure and company characteristics of Indonesian listed company: comparison of Shariah and non-Shariah compliant company. In: 5th IIUM International Accounting Conference (INTAC V), 12-13th July 2011, Kuala Lumpur, Malaysia. (Unpublished) http://www.iium.edu.my/intacv/
repository_type	Digital Repository
institution_category	Local University
institution	International Islamic University Malaysia
building	IIUM Repository
collection	Online Access
language	English
topic	HF5601 Accounting. Bookkeeping
spellingShingle	HF5601 Accounting. Bookkeeping Nugraheni, Peni Annuar, Hairul Azlan Voluntary disclosure and company characteristics of Indonesian listed company: comparison of Shariah and non-Shariah compliant company
description	This research attempts to investigate the extent of voluntary disclosure in the annual reports of Shariah compliant companies listed in Indonesian Stock Exchange and compare it with non-Shariah compliant companies. Voluntary disclosures were measured using 30 items of disclosure index developed by Khomsiah (2005). Based on content analysis of 2009 annual report of 55 Indonesian listed companies for each category, the findings revealed that there is statistically significant difference in the quantity and quality of voluntary disclosure value of Shariah and non-Shariah compliant companies. Further, for Shariah compliant companies, the study examined the relationship between voluntary disclosure and company characteristics (i.e. size of company, profitability, type of auditor type of industry, and ownership structure). Company size and type of industry significantly influence the voluntary disclosure while three factors of company characteristics (profitability, type of auditor and ownership structure) are found insignificant.
format	Conference or Workshop Item
author	Nugraheni, Peni Annuar, Hairul Azlan
author_facet	Nugraheni, Peni Annuar, Hairul Azlan
author_sort	Nugraheni, Peni
title	Voluntary disclosure and company characteristics of Indonesian listed company: comparison of Shariah and non-Shariah compliant company
title_short	Voluntary disclosure and company characteristics of Indonesian listed company: comparison of Shariah and non-Shariah compliant company
title_full	Voluntary disclosure and company characteristics of Indonesian listed company: comparison of Shariah and non-Shariah compliant company
title_fullStr	Voluntary disclosure and company characteristics of Indonesian listed company: comparison of Shariah and non-Shariah compliant company
title_full_unstemmed	Voluntary disclosure and company characteristics of Indonesian listed company: comparison of Shariah and non-Shariah compliant company
title_sort	voluntary disclosure and company characteristics of indonesian listed company: comparison of shariah and non-shariah compliant company
publishDate	2011
url	http://irep.iium.edu.my/3490/ http://irep.iium.edu.my/3490/ http://irep.iium.edu.my/3490/1/Voluntary_disclosure_and_company_characteristics_of_Indonesian_listed_company.pdf
first_indexed	2023-09-18T20:11:19Z
last_indexed	2023-09-18T20:11:19Z
_version_	1777407497224585216

Voluntary disclosure and company characteristics of Indonesian listed company: comparison of Shariah and non-Shariah compliant company

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