ANALISIS PENGARUH KARAKTERISTIK PERUSAHAAN TERHADAP KUALITAS PENGUNGKAPAN CORPORATE GOVERNANCE PADA LAPORAN TAHUNAN (Studi Empiris pada Perusahaan yang Terdaftar dalam LQ-45)

PRAMONO, Ferry Adriawan and DALJONO, Daljono (2011) ANALISIS PENGARUH KARAKTERISTIK PERUSAHAAN TERHADAP KUALITAS PENGUNGKAPAN CORPORATE GOVERNANCE PADA LAPORAN TAHUNAN (Studi Empiris pada Perusahaan yang Terdaftar dalam LQ-45). Undergraduate thesis, Universitas Diponegoro.

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Abstract

This study aims to analyze the influence of firm characteristics on the quality of corporate governance disclosures in annual report in Indonesia. Factors tested in this study are firm size, profitability, dispersed ownership level, leverage, and industry classification. Collecting data is using purposive sampling method to the companies that listed in LQ-45 Indonesian Stock Exchange during 2009-2010. A total of 66 companies used as sample in this research. There are 93 disclosure items to detect quality of disclosure of corporate governance disclosure. This research uses multiple regression that use to examine the influence of firm characteristics on the quality of corporate governance disclosures in annual report. The result of this research showed those independent variables that have significant influence on the quality of corporate governance disclosures is industry classification. However, firm size, profitability, dispersed ownership level, and leverage do not show significant influence on the quality of corporate governance disclosures.

Item Type:Thesis (Undergraduate)
Additional Information:corporate governance, corporate governance disclosures, firm characteristics, annual report
Uncontrolled Keywords:corporate governance, corporate governance disclosures, firm characteristics, annual report
Subjects:H Social Sciences > H Social Sciences (General)
Divisions:Faculty of Economics and Business > Department of Accounting
ID Code:29448
Deposited By:Mr. Perpustakaan Fakultas Ekonomi
Deposited On:22 Sep 2011 13:49
Last Modified:22 Sep 2011 13:49

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