Comparison Of The Level Of Completeness Of Mandatory Disclosure And Voluntary Disclosure Of Accounting Information (Empirical Study On Bumn And Bums Companies Listed On The Indonesia Stock Exchange In 2018-2022)

In increasingly tight business competition, companies are faced with conditions to be more transparent in disclosing company information, so that it will be more helpful to users of financial reports in the decision-making process. The aim of this research is to find out clearly whether companies that are managed and owned by the state, namely state-owned companies, have actually made financial reporting disclosures that have been determined and approved by Bapepam or are still lacking in making both disclosures. compulsorily and voluntarily and as a researcher comparing comparisons with BUMS companies. This research is a type of quantitative research using a sampling technique in the form of purposive sampling, namely the selection of samples determined by certain criteria. Based on the purposive sampling method, 32 companies were obtained over 5 years with a sample of 160 companies from BUMN and BUMS. By calculating the completeness index value for the level of disclosure, the results of the analysis are used as a comparison using the Mann Withney test, where the research results show that the significance value for Mandatory Disclosure (2-tailed) is 0.244 > 0.05, which means the value is not accepted. then Voluntary Disclosure shows a significance value (2-tailed) 0.00 < 0.05, which means the value is accepted so it can be concluded that there is a difference between Mandatory disclosure and Voluntary Disclosure for BUMN and BUMS companies.