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

Skripsi

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

Almarissa, Almarissa - Personal Name;

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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.


Availability
Inventory Code Barcode Call Number Location Status
1007000956T28428T28428Central Library (Referens)Available but not for loan - Not for Loan
Detail Information
Series Title
-
Call Number
T28428
Publisher
Inderalaya : Prodi Akuntansi, Fakultas Ekonomi Universitas Sriwijaya., 2010
Collation
xiv, 71 hlm.: Ilus., tab.; 29 cm.
Language
Indonesia
ISBN/ISSN
-
Classification
658.407
Content Type
Text
Media Type
unmediated
Carrier Type
unspecified
Edition
-
Subject(s)
Akuntansi
Akuntansi Keuangan, Ukuran Perusahaan
Specific Detail Info
-
Statement of Responsibility
HALIM
Other version/related

No other version available

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