HUBUNGAN CORPORATE GOVERNANCE DAN PENGUNGKAPAN INFORMASI DENGAN UKURAN PERUSAHAAN SEBAGAI KONTROL VARIABEL

ALMARISSA, ALMARISSA and Siregar, Naisyah and Mukhtaruddin, Mukhtaruddin (2010) HUBUNGAN CORPORATE GOVERNANCE DAN PENGUNGKAPAN INFORMASI DENGAN UKURAN PERUSAHAAN SEBAGAI KONTROL VARIABEL. Undergraduate thesis, Sriwijaya University.

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Abstract

This study aims to determine the effect of the implementation of corporate governance disclosure. Implementation of Corporate Govemance and disclosure are the two things that can protect investors ffom the asymmetry of information. In this study, the sampling method used was purposive sampling of selected samples from populations with specific criteria, namely those firms that are willing surveyed by an independent research institute, The Indonesian Institute for Corporate Govemance (nCG) in the form of Corporate Govemance Perception Index (CGPI) on 2003-2008. The research method used is Descriptif Correlational and data analysis using backward method with the help of SPSS 17. Variables tested in this study consisted of the dependent variable represented by the annual report disclosure level by scoring the disclosure items contained in the annual report and the independent variables namely the Board of Commissioners, the Audit Committee, Managerial Ownership, Institutional Ownership, and Government Ownership Multi property and company size as a control variable. From the analysis with backward method is done it can be concluded that the implementation of the Corporate Govemance significantly affect a company's level of disclosure. Companies with high corporate govemance index will reveal better information in the fmancial statements of the company. Vice versa, companies that provide high disclosures in the fmancial statements will show that the implementation of Corporate Govemance at the company, the better. While testing the t-test showed that only firm size variable is significantly positively related to level of disclosure. Similarly, the correlation tests performed, only the size of a company that has high correlation and positively related.

Item Type:	Thesis (Undergraduate)
Uncontrolled Keywords:	Corporate Govemance, Disclosure, Company Size
Subjects:	H Social Sciences > HD Industries. Land use. Labor > HD58.7-58.95 Organizational behavior, change and effectiveness. Corporate culture
Divisions:	01-Faculty of Economics > 62201-Accounting (S1)
Depositing User:	Mr. Muhammad Irwan
Date Deposited:	20 Mar 2020 02:43
Last Modified:	20 Mar 2020 02:43
URI:	http://repository.unsri.ac.id/id/eprint/28428

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