ANALISIS PENGARUH KARAKTERISTIK KOMITE AUDIT, STRUKTUR KEPEMILIKAN DAN RASIO LEVERAGE TERHADAP VOLUNTARY CORPORATE GOVERNANCE DISCLOSURE

OCTOSSA, Faiz and SUDARNO, Sudarno (2017) ANALISIS PENGARUH KARAKTERISTIK KOMITE AUDIT, STRUKTUR KEPEMILIKAN DAN RASIO LEVERAGE TERHADAP VOLUNTARY CORPORATE GOVERNANCE DISCLOSURE. Undergraduate thesis, Fakultas Ekonomika dan Bisnis.

[img]
Preview
PDF - Published Version
818Kb

Abstract

This study examines the association between audit committee characteristics, ownership structure and leverage ratio to voluntary corporate governance disclosure. The analysis used audit committee characteristics such as audit committee size, audit committee independence, and audit committee financial expertise. The population in this study consists of all manufacturing companies listed in Indonesia Stock Exchange in the range of 2013-2015 period. A total sample of 171 companies were used in this study as determined by purposive sampling method. The data used is secondary data. Data analysis was performed with descriptive statistics, classical assumption and hypothesis testing of regression method using SPSS 21 software. The analysis showed that audit committee size are positively significant influenced on voluntary corporate governance disclosure. Audit committee independence are negatively significant influenced on voluntary corporate governance. Meanwhile, audit committee financial expertise, principal shareholder, public ownership and leverage had no significant influences on voluntary corporate governance disclosure.

Item Type:Thesis (Undergraduate)
Additional Information:Corporate Governance, Voluntary Disclosure, Audit Committee, Ownership Structure, Agency Theory
Uncontrolled Keywords:Corporate Governance, Voluntary Disclosure, Audit Committee, Ownership Structure, Agency Theory
Subjects:H Social Sciences > H Social Sciences (General)
Divisions:Faculty of Economics and Business > Department of Accounting
ID Code:53246
Deposited By:INVALID USER
Deposited On:26 Apr 2017 09:03
Last Modified:26 Apr 2017 09:03

Repository Staff Only: item control page