ANALYSIS OF FACTORS INFLUENCING COMPLIANCE IN MANDATORY DISCLOSURE OF ANNUAL REPORT 2014 FOR PUBLIC LISTED MINING COMPANY

Abstract

This quantitative research is conducted through detailed analysis of items of mandatory disclosure in annual report 2014 of mining companies listed in Indonesia Stock Exchange and relate those items to factors influence mandatory disclosure. In addition, multiple regression analysis is method used in examining the significance of influence between liquidity, outstanding shares, and company size toward mandatory disclosure in annual report of 2014. Furthermore, this research is limited by serial time research of annual report and only choose mining companies as object of research. This research is also limited by perspective of report preparers which should be conducted through interview. The result of the multiple regression analysis show that company size, represented by total assets were found to be associated at a significant level with mandatory disclosure. This research also found noncompliance of management of some mining companies in preparation of annual report.