MONITORING MECHANISM IN CORPORATE GOVERNANCE AND THE EXTENT OF INTERNAL CONTROL INFORMATION DISCLOSURE (EMPIRICAL STUDY ON COMPANIES LISTED IN IDX PERIOD 2018)
Daftar Isi:
- This study aims to obtain empirical evidence and to analyze the influence of monitoring mechanism in corporate governance comprising of board of commissioner size, board of commissioner independency, and institutional ownership on the extent of internal control information disclosure. The type of data used in this study is secondary data obtained from the annual reports and annual financial statements published in Indonesia Stock Exchange website (idx.co.id). The sample in this study is 249 companies listed in IDX period 2018. This study uses multiple linerar regression. Before being analyzed, the data is tested with normality test, mulicollinearity test, and heteroscedasticity test. The result of this study shows that board of commissioner independency has a positive and significant influence on the extent of internal control information disclosure, meanwhile board of commissioner size and institutional ownership do not have significant influence on the extent of internal control information disclosure.