ANALISIS DETERMINAN GRAPHICAL INFORMATION DISCLOSURE SEBAGAI PENDUKUNG PRINSIP TRANSPARANSI PERUSAHAAN PUBLIK DI INDONESIA

Abstract

Managements report the graphical information disclosure toward multi user to decision making.The graphical information disclosure is consist of: sale, revenue, income, equity, asset, liabitity,cash, and expense. This research gets 56 firm that have financial reporting with graphicalinformation disclosure index 49,5%. The research gets result that all of the firm characteristicsdon’t have effect of graphical information disclosure index. Graphical information disclosuretowards understand of financial reporting better and effective.

Keywords

• graphical information disclosure, sale, revenue, income, equity, asset, liabitity, cash, and expense