Pengaruh Struktur Kepemilikan, Profitabilitas, Leverage, Free Cash Flow , Komite Audit terhadap Pengungkapan Sukarela dalam Laporan Tahunan Studi pada Perusahaan Sektor Perbankan yang Terdaftar di Bursa Efek Indonesia Periode 2017-2021

Abstract

This study aims to determine the Effect of Ownership Structure, Profitability, Leverage, Free Cash Flow, and Audit Committee on Voluntary Disclosures in the Annual Report (Empirical Study on Banking Sector Companies Listed on the Indonesia Stock Exchange for the 2017-2021 Period ). The sample determination method is the purposive sampling method, the number of samples obtained is 45. The results of the study proved that the ownership structure, profitability, leverage, free cash flow, audit committee simultaneously affect voluntary disclosure of 0.025 < 0.05 and Fhitung > Ftabel (2.907 > 2.46). Managerial ownership partially has a positive and significant effect on voluntary disclosure. (0.043<0.05),profitability partially has a positive and insignificant effect on voluntary disclosure. (0.353>0.05), leverage has partial negatively and insignificantly affects to voluntary disclosure. (0.546>0.05), free cash flow partially has a positive and significant effect on voluntary disclosure. (0.011< 0.05) The Audit Committee partially negatively and insignificantly affects voluntary disclosures. The result of the coefficient of determination of 0.178, means that all variable variations (Ownership Structure, Profitability, Leverage, Free Cash Flow, and Audit Committee) are able to explain the dependent variable (Voluntary Disclosure) by 17.8% while the remaining 82.2% is explained variables outside the research model.