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...
| Main Authors: | , |
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| Format: | Proceeding Paper |
| Language: | English |
| Published: |
2011
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| Subjects: | |
| Online Access: | http://irep.iium.edu.my/3490/ http://irep.iium.edu.my/3490/1/Voluntary_disclosure_and_company_characteristics_of_Indonesian_listed_company.pdf |
| _version_ | 1848776164204609536 |
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| author | Nugraheni, Peni Annuar, Hairul Azlan |
| author_facet | Nugraheni, Peni Annuar, Hairul Azlan |
| author_sort | Nugraheni, Peni |
| building | IIUM Repository |
| collection | Online Access |
| 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. |
| first_indexed | 2025-11-14T14:25:44Z |
| format | Proceeding Paper |
| id | iium-3490 |
| institution | International Islamic University Malaysia |
| institution_category | Local University |
| language | English |
| last_indexed | 2025-11-14T14:25:44Z |
| publishDate | 2011 |
| recordtype | eprints |
| repository_type | Digital Repository |
| 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 Proceeding Paper 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/ |
| 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 |
| title | 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_short | 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 |
| topic | HF5601 Accounting. Bookkeeping |
| 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 |