The Effect of the Investment Opportunity Set on the Extend of Voluntary Shari'a Disclosure
Abstract
The purpose of the study was to obtain empirical evidence regarding the effect of the Investment Opportunity Set on the Extend Of Voluntary Shari'a Disclosure. This research is a field research using a quantitative descriptive approach using a purposive sampling method from companies listed on the Indonesia Stock Exchange in 2018. There are 22 companies that meet the criteria as research samples. The results showed that the Investment Opportunity Set had no effect on the Extend of Voluntary Shari'a Disclosure.
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