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LAURA DESWITA FONNA. THE INFLUENCE OF STRUCTURES AND ACTIVITIES OF CORPORATE GOVERNANCE ON VOLUNTARY DISCLOSURE OF FINANCIAL REPORT(AN EMPIRICAL STUDY IN BANKING SECTOR LISTED ON INDONESIAN STOCK EXCHANGE YEAR 2013-2014). Banda Aceh : Fakultas Ekonomi Universitas Syiah Kuala, 2016 |
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AbstrakThe study researches the effect of structures and activities of corporate governance on voluntary disclosure of financial reports in banking companies listed on indonesian stock exchange in 2013-2014. structures of corporate governance was reflected by the proportion of independent commissioners and audit committee, while the activities of corporate governance was reflected by audit committee meeting and board compensation.the research type used in this research is hypothesis testing, by using random sampling method. number of banking companies that used as sample is 34 companies for a total study sample was 68 annual reports. the analytical method used was multiple linear regression analysis. the results of this study indicated that the structures and activities of corporate governance simultaneously affect the voluntary disclosure. partially, the research shows that independent commissioner, audit committee, and audit committee
Baca Juga : PENGARUH UKURAN PERUSAHAAN, LEVERAGE KEUANGAN, DAN PENGUNGKAPAN SUKARELA TERHADAP MANIPULASI AKTIVITAS RIIL (STUDI EMPIRIS PADA PERUSAHAAN INDEKS LQ 45 YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2010-2014) (DESRY WAHYUNI, 2016) ,
Baca Juga : ENVIRONMENTAL INFORMATION DISCLOSURE, FINANCIAL PERFORMANCE AND STOCK RETURNS: EMPIRICAL STUDY ON INDONESIAN MINING COMPANIES (Kartika Sari, 2017) , ing do not affect the voluntary disclosure. meanwhile, the board compensation has positive effect on voluntary disclosure.keywords: voluntary disclosure, corporate governance, independent commissioner, audit committee, audit committee meeting, and board Pengarang tidak dapat memberikan Full Text secara langsung, untuk mendapatkan full text silahkan mengisi Form LSS di bawah. Literature Searching ServiceTulisan yang relevan THE INFLUENCE OF CORPORATE PROFITABILITY AND CORPORATE LIQUIDITY ON CORPORATE SOCIAL RESPONSIBILITY DISCLOSURE (AN EMPIRICAL STUDY IN MANUFACTURING COMPANY LISTED ON INDONESIA STOCK EXCHANGE YEAR 2011-2015) (Fadli Nora Iranda, 2017) ,THE EFFECT OF FIRM SIZE, FINANCIAL LEVERAGE AND VOLUNTARY DISCLOSURE ON EARNING RESPONSE COEFFICIENT (AN EMPIRICAL STUDY ON MANUFACTURING COMPANIES LISTED ON INDONESIA STOCK EXCHANGE YEAR 2011-2015) (Yasir Hadi Satria, 2017) , THE INFLUENCE OF CORPORATE GOVERNANCE PERCEPTION INDEX, MANAGERIAL OWNERSHIP, GOVERNMENT OWNERSHIP, AND SALES GROWTH ON COST OF DEBT (STUDY IN NON-FINANCIAL COMPANIES LISTED ON IDX YEAR 2011-2014) (Muhammad Faizal, 2016) , |
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PROSPEK EKSPOR KOPI ARABIKA ORGANIK BERSERTIFIKAT DI KABUPATEN ACEH TENGAH |
ANALISIS KOMPARATIF TINGKAT PENDAPATAN USAHATANI PADI SAWAH IRIGASI DAN PADI SAWAH TADAH HUJAN BERDASARKAN STATUS PENGUASAAN LAHAN DI KECAMATAN KUTA COT GLIE KABUPATEN ACEH BESAR |
KAJIAN PEMASARAN DAN KEUNTUNGAN PETANI KACANG TANAH DI KECAMATAN DARUSSALAM KABUPATEN ACEH BESAR |
STUDI PENDAPATAN RUMAH TANGGA PERTANIAN DI DATARAN TINGGI (KASUS DESA URING KECAMATAN BUKIT KABUPATEN BENER MERIAH) |
ANALISIS PENDAPATAN USAHATANI TEMBAKAU DI KECAMATAN BANDAR BARU KABUPATEN PIDIE JAYA |