PENGARUH CORPORATE GOVERNANCE TERHADAP LUAS VOLUNTARY DISCLOSURE (Studi Empiris pada Perusahaan Perbankan yang Terdaftar di Bursa Efek Indonesia Tahun 2008-2011)

Indriyani, Nofilia Tri (2013) PENGARUH CORPORATE GOVERNANCE TERHADAP LUAS VOLUNTARY DISCLOSURE (Studi Empiris pada Perusahaan Perbankan yang Terdaftar di Bursa Efek Indonesia Tahun 2008-2011). Other thesis, Universitas Sebelas Maret.

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    Abstract

    ABSTRACT The purpose of this research is testing the influence of corporate governance to voluntary disclosure. The independent commissioner proportion, institutional ownership, and board of commissioner size are used to measure the implementation of corporate governance. Dependent variable is voluntary disclosure that measured by voluntary disclosure index. This research uses 20 samples of bank corporate that are enlist in BEI from 2008 until 2011. The sample interpretation method is purposive sampling. This study uses multiple regression analysis to know whether the corporate governance and voluntary disclosure are positively influential. The results from this research shows that there is significant relation between corporate governance with voluntary disclosure. Where as, control variables has significant relationship with voluntary disclosure. The independent commissioner proportion and institutional ownership are positively significant, but there is no significant relationship between board of commissioner size and voluntary disclosure. Keywords : corporate governance, independent commissioner proportion, institutional ownership, board of commissioner size, voluntary disclosure Penelitian ini dilakukan untuk menguji pengaruh corporate governance terhadap voluntary disclosure perusahaan. Proporsi komisaris independen, kepemilikan institusional, dan ukuran dewan komisaris digunakan untuk mengukur penerapan corporate governance dalam perusahaan. Daftar item pengungkapan sukarela digunakan untuk mengukur voluntary disclosure. Penelitian ini menggunakan sampel sebanyak 20 perusahaan perbankan yang terdaftar di BEI selama periode 2008 hingga 2011. Metode pengambilan sampel yaitu purposive sampling. Penelitian ini menggunakan analisis regresi berganda untuk mengetahui apakah corporate governance memiliki pengaruh positif terhadap voluntary disclosure perusahaan. Hasil dari penelitian ini menunjukkan bahwa terdapat pengaruh yang signifikan antara corporate governance dengan voluntary disclosure. Dimana variabel kontrol juga berpengaruh terhadap voluntary disclosure. Proporsi komisaris independen dan kepemilikan institusional berpengaruh positif terhadap voluntary disclosure, sedangkan variabel ukuran dewan komisaris tidak berpengaruh signifikan signifikan terhadap voluntary disclosure. Kata kunci : corporate governance, dewan komisaris, kepemilikan institusional,ukuran perusahaan dan voluntary disclosure.

    Item Type: Thesis (Other)
    Subjects: H Social Sciences > HF Commerce > HF5601 Accounting
    Divisions: Fakultas Ekonomi > Akuntansi
    Depositing User: Nur Anisah
    Date Deposited: 03 May 2014 18:10
    Last Modified: 03 May 2014 18:10
    URI: https://eprints.uns.ac.id/id/eprint/14540

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