Skripsi

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

---

Penilaian

---

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
1007000956	T28428	T28428	Central 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

File Attachment

Comments

---

You must be logged in to post a comment