PERANAN MEKANISME CORPORATE GOVERNANCE TERHADAP VOLUNTARY DISCLOSURE

Gunawan, Andrew (2019) PERANAN MEKANISME CORPORATE GOVERNANCE TERHADAP VOLUNTARY DISCLOSURE. Project Report. UKMC, Palembang. (Unpublished)

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Abstract

Abstraksi

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.

Kata Kunci: Tata kelola perusahaan, Pengungkapan Sukarela

Item Type: Monograph (Project Report)
Uncontrolled Keywords: Corporate Governance, voluntary disclosure
Subjects: H Social Sciences > HG Finance
Divisions: ?? ASP ??
Depositing User: Andrew Gunawan
Date Deposited: 22 Jan 2025 02:58
Last Modified: 22 Jan 2025 02:58
URI: https://eprints.ukmc.ac.id/id/eprint/1965

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