Data for: 3433397

Published: 06-08-2019| Version 1 | DOI: 10.17632/4s7yr75f7k.1
Hisar Pangaribuan


The firm size, as a moderating variable, affects institutional ownership on voluntary disclosure. The existence of an independent audit committee aims at increasing the rate of voluntary disclosure in companies. Similarly, the impact of institutional ownership on voluntary disclosure has a consequence on management performance and commitment to enhance complete disclosure of information to the general public and users of financial statements for informed decision making in large companies.