PERANAN MEKANISME CORPORATE GOVERNANCE TERHADAP VOLUNTARY DISCLOSURE

Gunawan, Andrew PERANAN MEKANISME CORPORATE GOVERNANCE TERHADAP VOLUNTARY DISCLOSURE. Project Report. UKMC, Palembang. (Unpublished)

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Abstract

Pada dasarnya, tujuan penelitian ini dilakukan untuk menguji secara empiris apakah mekanisme Corporate Governance yang diwakili dengan proporsi dewan komisaris independen, dewan komisaris yang memiliki kemampuan akuntansi, dan proporsi komite audit independen mampu mempengaruhi voluntary disclosure. Voluntary disclosure diukur melalui indeks kelengkapan pengungkapan sukarela (IPS). Indeks ini berisi 37 item pengungkapan informasi yang sifatnya sukarela di dalam laporan tahunan. Sampel penelitian ini adalah perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia, dimana teknik analisis data yang akan digunakan adalah Multiple Regresion Analysis dengan menggunakan SPSS 23.

Item Type: Monograph (Project Report)
Subjects: H Social Sciences > HB Economic Theory
Divisions: Research Report > Accounting Study Program
Depositing User: Andrew Gunawan
Date Deposited: 22 Jan 2025 03:00
Last Modified: 22 Jan 2025 03:00
URI: http://eprints.ukmc.ac.id/id/eprint/1970

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