PENGARUH CORPORATE GOVERNANCE TERHADAP PENGUNGKAPAN INFORMASI SUKARELA DALAM LAPORAN TAHUNAN (Studi Empiris Terhadap Perbankan Yang Terdaftar Di Bursa Efek Indonesia Periode 2009-2013)
Main Author: | Farida, Ida |
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Format: | Thesis NonPeerReviewed Book |
Bahasa: | ind |
Terbitan: |
, 2015
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Subjects: | |
Online Access: |
https://eprints.untirta.ac.id/12764/1/PENGARUH%20CORPORATE%20GOVERNANCE%20TERHADAP%20PENGUNGKAPAN%20INFORMASI%20SUKARELA.PDF https://eprints.untirta.ac.id/12764/ |
Daftar Isi:
- This study aimed to examine the influence of corporate governance on voluntary information disclosure. Corporate governance mechanism that is used to test the board size, independent board and institutional ownership. Collecting data in this study using purposive sampling method on banking companies listed in Indonesia Stock Exchange (IDX) in the year 2009-2013. The research sample of 20 companies, and to take voluntary information disclosure items of research Damagum and Chima (2013) as many as 25 items. Data were tested using multiple regression analysis. These results indicate that the size of the board of commissioners significant effect on voluntary disclosure, independent board a significant effect on voluntary information disclosure, and institutional ownership significant effect on voluntary information disclosure