ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI PENGUNGKAPAN CORPORATE GOVERNANCE PADA LAPORAN TAHUNAN (Studi Empiris pada Perusahaan yang Terdaftar dalam LQ-45 Bursa Efek Indonesia)

NATALIA, Petri and ZULAIKHA, Zulaikha (2012) ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI PENGUNGKAPAN CORPORATE GOVERNANCE PADA LAPORAN TAHUNAN (Studi Empiris pada Perusahaan yang Terdaftar dalam LQ-45 Bursa Efek Indonesia). Undergraduate thesis, Fakultas Ekonomika dan Bisnis.

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Abstract

This study aims to analyze the factors that influence corporate governance disclosure in annual reports. The factors tested in this study are the independence of audit committees, firm size, profitability, leverage, and industry classification. Colleting data is using purposive sampling method to the companies listed in the LQ-45 Indonesian Stock Exchange during 2010-2011. A total of 78 companies in used as sample in this research. There are 93 items to detect broad disclosure of corporate governance disclosure. This research uses multiple regression were used to examine the factors that influence corporate governance disclosure. The results of this research showed that the independent variables that significantly affect the disclosure of corporate governance is the independence of the audit committee and industry classifications. However, firm size, profitability, leverage and showed no significant effect on corporate governance disclosure

Item Type:Thesis (Undergraduate)
Additional Information:Annual Reports, Corporate Governance, Corporate Governance Disclosure
Uncontrolled Keywords:Annual Reports, Corporate Governance, Corporate Governance Disclosure
Subjects:H Social Sciences > H Social Sciences (General)
Divisions:Faculty of Economics and Business > Department of Accounting
ID Code:36932
Deposited By:Mr. Perpustakaan Fakultas Ekonomi
Deposited On:14 Nov 2012 14:12
Last Modified:14 Nov 2012 14:12

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