ANALISIS PENGARUH CORPORATE GOVERNANCE TERHADAP VOLUNTARY DISCLOSURE PADA PERUSAHAAN BUMN DI INDONESIA TAHUN 2009-2011

NURKHAYATI, DIYAN (2013) ANALISIS PENGARUH CORPORATE GOVERNANCE TERHADAP VOLUNTARY DISCLOSURE PADA PERUSAHAAN BUMN DI INDONESIA TAHUN 2009-2011. Other thesis, UNIVERSITAS SEBELAS MARET.

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    Abstract

    The aim of this study is to determine the extent of corporate governance (CG) which affects the level of voluntary disclosure on State Owned Enterprises (SOEs) companies in Indonesia. This study uses independent variables in the form of independent directors, managerial ownership, government ownership, foreign ownership, and firm size and control variable in the form of profitability, the type of industry, type of independent auditors, and leverage. The sample used in this study are are SOEs companies in Indonesia which are produced annual reports for 2009-2011. The measurement of the voluntary disclosure level in this study uses an index of voluntary disclosure taken from Vu., et, al., In 2011 as many as 84 voluntary disclosure index which is combined with the index of the Meek., Et, al., 1995 as many as 85 voluntary disclosure index. Both indices were merged and eliminated by the same components and also eliminated mandatory disclosure which listed in the laws of the government. The sample of this study are 45 SOES companies in Indonesia in the period of 2009-2011. The technique used is purposive sampling technique. The results of this study indicated that the government ownership had a significantly negatively influence voluntary disclosure. This study indicated that there is an indication that SOES companies in Indonesia are still relatively low in doing voluntary disclosure in the their annual report. The company size as control variabel is significantly influence the voluntary disclosure of SOEs companies in Indonesia.

    Item Type: Thesis (Other)
    Subjects: H Social Sciences > HG Finance
    Divisions: Fakultas Ekonomi > Akuntansi
    Depositing User: Nisaa Adlia Adani
    Date Deposited: 09 May 2014 21:34
    Last Modified: 09 May 2014 21:34
    URI: https://eprints.uns.ac.id/id/eprint/15560

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