本文以臺灣公益團體自律聯盟成員為樣本,在控制活動範圍及服務價格後,探討收支特性、組織特性及監督特性對非營利組織資訊揭露程度之影響。研究結果顯示,收支特性、組織特性及監督特性等,皆會顯著影響整體資訊揭露程度;個別變數方面,整體資訊揭露程度與捐贈收入及是否經會計師查核呈顯著的正相關,而與人事費用、是否為基金會類型及服務價格呈顯著的負相關。 進一步將整體資訊區分為財務資訊及非財務資訊後,本文發現財務資訊揭露程度主要受收支特性及監督特性影響,至於組織特性則為影響非財務資訊揭露程度之關鍵。就個別變數而言,財務資訊揭露程度與捐贈收入及是否經會計師查核呈顯著的正相關,而與人事費用及服務價格呈顯著的負相關;至於非財務資訊揭露程度則與是否為基金會類型及服務價格呈顯著的負相關。
This paper uses the members of Taiwan Not-for-profit organization (NPO) Self-Regulation Alliance as samples, to estimate the responsiveness of revenue and expense characteristics, organization characteristics, and supervision characteristics to information disclosure levels. The results indicate that revenue and expense characteristics, organization characteristics, and supervision characteristics exit significantly association with information disclosure levels. In specific variables, we find that donation and the organizations that had been auditing have significant positive association with information disclosure. And personnel expense, foundation type, and service price have significant negative association with information disclosure. We divide information disclosure into financial and non-financial information disclosure levels. Then we find that the financial information disclose primarily influenced by the characteristics of revenue and expense and supervision characteristics, as for the organization characteristics, is critical to influence the non-financial information disclose. In specific variables, we find that donation and the organizations that had been auditing have positive association with financial information disclosure. And personnel expense and service price have significant negative association with financial information disclosure. And we find that foundation type, and service price have significant negative association with non-financial information disclosure.