PENGARUH PROPORSI KEPEMILIKAN INSTITUSIONAL, UKURAN KOMISARIS INDEPENDEN, DAN UKURAN KOMITE AUDIT TERHADAP LUAS PENGUNGKAPAN SUKARELA PADA PERUSAHAAN MANUFAKTUR
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Institusion
Sekolah Tinggi Ilmu Ekonomi Perbanas Surabaya
Author
SETIYORENI, SETIYORENI
Subject
657 - ACCOUNTING
Datestamp
2018-07-02 08:26:43
Abstract :
The purpose of this study is to determine whether voluntary disclosure related to the proportion of institutional ownership, the size of an independent commissioner and the size of audit committees. Factors that are used consist of proportion of institutional ownership, the size of an independent commissioner and the size of audit committees.The aims of this study using data covering the period 2008-2009 the manufacturing companies listed on the Indonesian Stock Exchange (IDX). Data obtained from the Indonesian Capital Market Directory (ICMD). The samples of this study are consist of eighty nine companies. Data analyzed classic assumption test, and the examination of the hypothesis use model of multiple linier regression.The results of this study indicate that the proportion of institutional ownership, the size of an independent commissioner and the size of audit committees is not related to the extensive voluntary disclosure. Keyword : voluntary disclosure, institutional ownership, independent commissioner, audit committees.
The purpose of this study is to determine whether voluntary disclosure related to the proportion of institutional ownership, the size of an independent commissioner and the size of audit committees. Factors that are used consist of proportion of institutional ownership, the size of an independent commissioner and the size of audit committees.The aims of this study using data covering the period 2008-2009 the manufacturing companies listed on the Indonesian Stock Exchange (IDX). Data obtained from the Indonesian Capital Market Directory (ICMD). The samples of this study are consist of eighty nine companies. Data analyzed classic assumption test, and the examination of the hypothesis use model of multiple linier regression.The results of this study indicate that the proportion of institutional ownership, the size of an independent commissioner and the size of audit committees is not related to the extensive voluntary disclosure. Keyword : voluntary disclosure, institutional ownership, independent commissioner, audit committees.
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