Sri Hermuningsih
Fakultas Ekonomi, Universitas Sarjanawiyata Tamansiswa
Yogyakarta
Email: hermun_feust@yahoo.co.id
Abstrak
The aim of this study was proving the influences of Investment Opportunity Set (IOS) to level of Disclosure Financial Report at Company’s LQ45. The population in research is all company which listed in Indonesian Stock Exchange, at period time 2006 to 2010. Sample choice by using purpose sampling method amount 56 company. Hypothesis testing by SmartsPLS Version 2.0. This study findings indicated that the Investment Opportunity Set (IOS) has positive significant effect to level of Disclosure Financial Statements at Company’s LQ45
Kata Kunci: Investment Opportunity Set (IOS), Disclosure