ANALISIS PENGARUH BOARD INTERLOCKS, KEPEMILIKAN INSTITUSIONAL, KEPEMILIKAN ASING, DAN KEPEMILIKAN MANAJERIAL TERHADAP PENGUNGKAPAN SUKARELA (Studi Empiris pada Perusahaan Non-Keuangan yang Terdaftar di Bursa Efek Indonesia tahun 2014)

Abstract

The aim of this study is to examine the influence of board interlocks and ownership structure, consisted of institutional ownership, foreign ownership, and managerial ownership on voluntary disclosure on annual reports published by the companies. The population used in this study is non-financial companies listed on Indonesia Stock Exchange in 2014 that published their annual reports as well as financial reports. The sampling method used in this study is pusposive sampling, and obtained a total sample of 339 companies. This study uses the technique of multiple linear regression analysis. The empirical results of this study show that board interlocks have positively influenced the level of voluntry disclosure. While Institutional, foreign, and managerial ownership have negatively influenced the level of voluntary disclosure.