PENGARUH CORPORATE GOVERNANCE DAN KEPEMILIKAN KELUARGA TERHADAP LUAS PENGUNGKAPAN SUKARELA (Studi Empiris pada perusahaan yang listing pada Daftar Efek Syariah di Bursa Efek Indonesia tahun 2011-2015)
| Main Author: | Hidayat, Boya |
|---|---|
| Format: | Thesis NonPeerReviewed Book |
| Bahasa: | eng |
| Terbitan: |
, 2017
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| Subjects: | |
| Online Access: |
https://eprints.untirta.ac.id/1785/1/PENGARUH%20CORPORATE%20GOVERNANCE%20DAN%20KEPEMILIKAN%20KELUARGA%20%20TERHADAP%20LUAS%20PENGUNGKAPAN%20SUKARELA%20%28STUD.PDF https://eprints.untirta.ac.id/1785/ |
Daftar Isi:
- The objective of the study is to analyze the effect of corporate governance and family ownership on the area of voluntary disclosure. Corporate governance is reflected in the proportion of independent board of commissioners and the size of committees and family ownership. The population in this study are public companies listed in the Sharia Register of Sharia period 2011 to 2015. The sampling technique is done by purposive sampling. The number of manufacturing companies that make a sample of 79 companies so that the total sample research is 395 annual reports. The method of analysis used is multiple regression analysis. The results of this study indicate that the independent commissioner size variable has a significant positive effect with the regression coefficient 0.004 and the 0.035 significance level. While the proportion of independent board of commissioners and family ownership has no significant effect on voluntary disclosure in the annual report.