PENGARUH CORPORATE GOVERNANCE TERHADAP PENGUNGKAPAN INFORMASI MELALUI INTERNET PADA PERUSAHAAN PROPERTY DAN REAL ESTATE YANG TERDAFTAR DI BEI
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Institusion
Sekolah Tinggi Ilmu Ekonomi Perbanas Surabaya
Author
WIRASHANTI, ALDILA PUTRI
Subject
657.042 - FINANCIAL ACCOUNTING
Datestamp
2017-07-04 06:14:25
Abstract :
This study discusses the influence of corporate governance on the disclosure of information via internet on property and real estate companies listed on the Indonesian Stock Exchange (BEI). This study aims to determine whether disclosure of corporate information via internet/website terms have an effective impact for Internet users, especially investors. The data used in this research is secondary data. Data in this research is quantitative data. The population in this study are the property and real estate companies listed on the Indonesia Stock Exchange (BEI) in the period 2013 to 2015. The sample in this study were 96 property and real estate?s companies. The method that used in this sampling is purposive sampling. Data analysis technique that used in this study is multiple linear regression analysis. The results of this study indicate that the independent commissioner effect on the disclosure of information through the internet. While managerial ownership, frequency of audit committee meeting, and the audit committee has no effect on the disclosure of information through the internet. Keywords: Corporate Governance, Information Disclosure, Internet
This study discusses the influence of corporate governance on the disclosure of information via internet on property and real estate companies listed on the Indonesian Stock Exchange (BEI). This study aims to determine whether disclosure of corporate information via internet/website terms have an effective impact for Internet users, especially investors. The data used in this research is secondary data. Data in this research is quantitative data. The population in this study are the property and real estate companies listed on the Indonesia Stock Exchange (BEI) in the period 2013 to 2015. The sample in this study were 96 property and real estate?s companies. The method that used in this sampling is purposive sampling. Data analysis technique that used in this study is multiple linear regression analysis. The results of this study indicate that the independent commissioner effect on the disclosure of information through the internet. While managerial ownership, frequency of audit committee meeting, and the audit committee has no effect on the disclosure of information through the internet. Keywords: Corporate Governance, Information Disclosure, Internet
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