PERAN CORPORATE GOVERNANCE DALAM KEPATUHAN PENGUNGKAPAN WAJIB: STUDI EMPIRIS BADAN USAHA MILIK NEGARA

NAFISAH, UMI (2011) PERAN CORPORATE GOVERNANCE DALAM KEPATUHAN PENGUNGKAPAN WAJIB: STUDI EMPIRIS BADAN USAHA MILIK NEGARA. Other thesis, Universitas Sebelas Maret.

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    Abstract

    The purpose of this study is to examine the effect of corporate governance to mandatory disclosure compliance of BUMN in Indonesian Stock Exchange. Corporate governance are identified as board size, composition of independent director, the number of board meetings, composition of independent audit committe members, and the number of audit committe meetings as independent variables. The level of mandatory disclosure compliance is measured with the items identified on PSAK No. 21 about Accounting of Equity. Under purposive sampling, 48 annual reports of BUMN in Indonesian Stock Exchange at 2005- 2009 are selected. The average level of mandatory disclosure compliance at 54,16%. The result of multiple regression shows that the board size and the number of audit committe meetings are positive significant determinant to mandatory disclosure compliance, whereas the composition of independent audit committe is negative significant determinant to mandatory disclosure compliance. The composition of independent director and number of board meetings are not significant variable of mandatory disclosure compliance. Key words: mandatory disclosure compliance, corporate governance, BUMN

    Item Type: Thesis (Other)
    Subjects: H Social Sciences > HB Economic Theory
    Divisions: Fakultas Ekonomi
    Fakultas Ekonomi > Akuntansi
    Depositing User: Users 862 not found.
    Date Deposited: 22 Jul 2013 17:11
    Last Modified: 22 Jul 2013 17:11
    URI: https://eprints.uns.ac.id/id/eprint/5894

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