THE EFFECT OF VOLUNTARY DISCLOSURE IN ANNUAL REPORT ON THE QUALITY OF EARNINGS IN MINING COMPANIES

Yanick Iglesias

Abstract


This study aims to determine the effect of voluntary disclosure on the quality of earnings in the mining companies listed on the Indonesia Stock Exchange in the year 2012-2014. Voluntary disclosure is measured using the voluntary disclosure index, while the earnings quality is proxied by Earnings Response Coefficient. The method used in the study is quantitative descriptive. The data sources are obtained from the secondary data. The secondary data consists of the annual report of mining companies, the stock index, and also the composite index gained through IDX or www.idx.co.id, as well as literature like journals, previous studies, and text books. The study indicates that voluntary disclosure in mining companies in Indonesia has been running quite well, it is proven by an average of 33.6% of the voluntary disclosure. Whereas the quality of earnings rises in 2013 and has a significant drop in 2014. The study also shows there is a positive impact of the voluntary disclosure on the quality of earnings in the mining companie.

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