PENGARUH CORPORATE GOVERNANCE DAN KARAKTERISTIK PERUSAHAAN TERHADAP LUAS PENGUNGKAPAN INFORMASI STRATEGIS (Studi Empiris pada Perusahaan Manufaktur di BEI)

PRIMASTUTI, Sinung and ACHMAD , Tarmizi (2012) PENGARUH CORPORATE GOVERNANCE DAN KARAKTERISTIK PERUSAHAAN TERHADAP LUAS PENGUNGKAPAN INFORMASI STRATEGIS (Studi Empiris pada Perusahaan Manufaktur di BEI). Undergraduate thesis, Fakultas Ekonomika dan Bisnis.

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Abstract

This study aimed to examine the effect of corporate governance and firm characteristics on the level of strategic information disclosure. Elements of corporate governance that are used to test the level of strategic information disclosure consist of managerial ownership, institutional ownership, the number of commissioners, the proportion of independent commissioners, and the number of board meetings. Then, for the characteristics of firms using firm size, leverage, and profitability. Retrieval of data in this study using purposive sampling method in manufacturing companies listed on the Indonesia Stock Exchange (BEI) in the year 2009-2010. The samples of this study as many as 128 companies, and for the items strategic information disclosure take from research of Sanchez, Dominguez, and Alvarez (2010) which is about 8 items. The data of this study were tested using multiple regression analysis. The results show that managerial ownership, the proportion of independent commissioners, company size and profitability are significant and positive effect to strategic information disclosure. While institutional ownership and leverage significant and negative effect, then the number of commissioners and the number of board meetings did not effect to strategic information disclosure.

Item Type:Thesis (Undergraduate)
Additional Information:Corporate Governance, Firm Characteristics, Strategic Information Disclosure, Manufacturing Companies
Uncontrolled Keywords:Corporate Governance, Firm Characteristics, Strategic Information Disclosure, Manufacturing Companies
Subjects:H Social Sciences > H Social Sciences (General)
Divisions:Faculty of Economics and Business > Department of Accounting
ID Code:36150
Deposited By:Mr. Perpustakaan Fakultas Ekonomi
Deposited On:19 Sep 2012 13:01
Last Modified:19 Sep 2012 13:01

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