PENGARUH KONSENTRASI KEPEMILIKAN, UKURAN PERUSAHAAN, DAN MEKANISME CORPORATE GOVERNANCE TERHADAP PENGUNGKAPAN SUKARELA

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PENGARUH KONSENTRASI KEPEMILIKAN, UKURAN PERUSAHAAN, DAN MEKANISME CORPORATE GOVERNANCE TERHADAP PENGUNGKAPAN SUKARELA

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Title: PENGARUH KONSENTRASI KEPEMILIKAN, UKURAN PERUSAHAAN, DAN MEKANISME CORPORATE GOVERNANCE TERHADAP PENGUNGKAPAN SUKARELA
Author: Nuryaman
Abstract: The background fen omena of this study is the fact that low of disclosure practice on the financial reporting. The objectives of the research are to find out empirical evidence of the effect of ownership concentration, firms size, and corporate govemance mechanisms on voluntary disclosure. The corporate governanc(l mecanisme of this research are composition of board of commissioner and audit quality. Audit quality were measure by industry specialize audit firm. This study is explanatory research. The target population was listed companies in the manufacturing sector at the Jakarta Stock Exchange. The sample determined based on purposive samping methode, andin conformity with the following criteria : (a) the annual report ended 31 December 2005 ; (b) book value of equity is positive. There were 101 companies meeting the criteria. The research fJyphotesis were tested using multiple regression analysis. TIle result of this research show that: (1) ownership concentration had significantly positive influence on voluntary disclosure; (2) firms size had significantly positive influence on voluntary disclosure; (3) composition of board of commissioner had no {nfluence on voluntary disclosure; (4) audit quality wich measured by proxy industry specialize audit firm had significantly positive influence on voluntary disclosure.
URI: http://repository.widyatama.ac.id/xmlui/handle/123456789/1543
Date: 2008-11-04


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INTRODUCTION KIN.HC.017.pdf 1.552Mb PDF View/Open
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