Analisis Pengaruh Corporate Governance dan Karakteristik Perusahaan terhadap Pengungkapan Sukarela (Voluntary Disclosure) dalam Laporan Tahunan (Studi Empiris pada Perusahaan Manufaktur Go Public yang Terdaftar di BEI Periode 2008-2011)
| Main Author: | Wijayanti, Wahyuni |
|---|---|
| Other Authors: | Hamid, Abdul, Fitri, Yessi |
| Format: | Book |
| Bahasa: | in |
| Subjects: | |
| Online Access: |
http://repository.uinjkt.ac.id/dspace/handle/123456789/23850 |
Daftar Isi:
- This study was to analyze the effect of voluntary disclosure in the annual report to the corporate governance and company characteristic. Corporate governance was reflected by the proportion of independent commissioners and commissioners size, while the characteristic of the company was reflected by company size, profitability and leverage. In this study, the population was publicly traded manufacturing company listed on the Indonesia Stock Exchange the period 2009 to 2011. Sampling technique was done by purposive sampling. Number of manufacturing companies that used a sample of 58 companies for a total study sample was 174 annual reports. The analytical method used was multiple regression analysis. Results of this study indicated that company size has significant effect positively with regression coefficient 0,016 and significant degree is 0,035. Leverage has negative significant effect with regression coefficient -0,024 and significant degree is 0,009. While the proportion of independent commissioners, commissioners size, and profitability didn’t have significant effect on voluntary disclosure in the annual report. Keywords: Voluntary Disclosure, Proportion of Independent Commissioners, Commissioners Size, Company Size, Profitability, and Leverage