Consensus between Users and Preparers on the Importance of Voluntary Disclosure Items in Annual Reports: An Indonesian Study
This study examines the perception of users (stockbrokers, investment managers and underwriters) and preparers (managers of public-listed companies) in Indonesia regarding the importance of voluntary disclosure items that appear in annual reports of Indonesian public-listed companies. A questionnaire containing 58 voluntary items was sent to both users and preparers. An analysis of the results show that out of the 58 voluntary items, users perceived 24 items as 'important' to 'very-important', while preparers only perceived 12 items to be so. The level of consensus between groups of preparers is considers moderate (65.52%). It is also found that there are 19 voluntary items categorized as 'important' to 'very important' perceived by both users and preparers and the level of consensus between users and preparers is equal to 70.69%. It is thus suggested that these 19 items should be made mandatory and be included as part of the annual reports.

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