PENGARUH CORPORATE GOVERNANCE, STRUKTUR KEPEMILIKAN DAN KUALITAS AUDIT TERHADAP FINANCIAL INSTRUMENTS DISCLOSURE

SUGIHARTO, BAMBANG (2016) PENGARUH CORPORATE GOVERNANCE, STRUKTUR KEPEMILIKAN DAN KUALITAS AUDIT TERHADAP FINANCIAL INSTRUMENTS DISCLOSURE. Masters thesis, Universitas Sebelas Maret .

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    Abstract

    ABSTRACT INFLUENCE OF CORPORATE GOVERNANCE, OWNERSHIP STRUCTURE AND AUDIT QUALITY OF FINANCIAL INSTRUMENTS DISCLOSURE IN INDONESIA. Bambang Sugiharto NIM: S4311050 The aim of this study was to analyze the effect of corporate governance, foreign ownership, public ownership and audit quality on the disclosure of financial instruments in Indonesian companies listed on the Stock Exchange. Control variables used are profitability, leverage and size. Companies that are used as samples in this research are manufacturing companies listed on the Stock Exchange in 2009 and 2013, while the method used is purposive sampling and obtained a sample of 71 companies. Results of studies using multiple regression obtained simultaneously Corporate Governance Score (CGS), Public Ownership (PUBLIC), Foreign Ownership (FOREIGN), Audit Quality (KUAD), Leverage, ROA and Size positive effect on Financial Instruments Disclosure (FID). As well as partially testing Corporate Governance Score (CGS), Public Ownership (PUBLIC), Foreign Ownership (FOREIGN) and Audit Quality (KUAD), to Financial Instruments Disclosure (FID), the results were also significantly positive. Control variables that influence positively is Leverage and ROA, while Size does not affect the Financial Instruments Disclosure (FID). Keywords: FID, CGS, Public Ownership, Foreign Ownership, Audit Quality, Leverage, ROA, Size.

    Item Type: Thesis (Masters)
    Subjects: H Social Sciences > HG Finance
    Divisions: Pasca Sarjana > Magister
    Pasca Sarjana > Magister > Akuntansi - S2
    Depositing User: sholikun ikun
    Date Deposited: 14 Apr 2016 20:38
    Last Modified: 14 Apr 2016 20:38
    URI: https://eprints.uns.ac.id/id/eprint/24704

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