Effect Characteristics On The Company Disclosure Index LQ45 On Company LQ45 The Period February 2008 - July 2010

Abstract

The annual report is the main medium of delivery of information by management to parties outside the company. The annual report communicates the financial condition and other information to stakeholders, creditors and other stakeholders or potential stakeholders. The more extensive disclosure then relatively growing number of known stakeholders and the stronger the base the decision to be taken by them, particularly investment decisions of investors, creditors, and potential investors or creditors. The purpose of this study is to Know and analyze the characteristics of corporate influence is there simultaneously and partially on the level of disclosure of the annual report for 3 years period (february 2008 july 2010). Source data from twenty eight companies listed in the Index LQ45 the period August 2008 - January 2009, February 2009 - July 2009, August 2009 - January 2010, and February 2010 - July 2010. getting of materials needed to retrieve data and financial statements that support data such as company annual reports. Testing was conducted using SPSS software 17.0 also used multiple regression analysis. Research shows that is simultaneous characteristics company is liquidity, leverge, profitability, company size and status of company that is affects of disclosure the company's annual report (disclosure index) only partially variables company size and status of the company that affect the completeness of the disclosure of annual reports ( disclosure index) and the most dominant influence is the status of the company.