ANALISIS PENGARUH MEKANISME CORPORATE GOVERNANCE TERHADAP TINGKAT PENGUNGKAPAN INTERNET FINANCIAL REPORTING (Studi Empiris pada Perusahaan Sektor Keuangan di Bursa Efek Indonesia (BEI))

Abstract

This study aimed to analyze the influence of corporate governance mechanism consisting of blockholder ownership, the size of the board of cimmissioners, the number of independent commissioner, audit committee competency and the number of audit committee meeting to the level of internet financial reporting (IFR) disclosure on financial companies listed in Indonesian Stock Exchange in 2016. IFR index used to analyze the level of IFR disclosure measured by website condition of each company. The company with increases voluntary information disclosure in company’s website can reduce asymmetry information. Such disclosure is made transparency in company and increase public confidence. The data used from this research is secondary data that collected using purposive sampling method. The sample used 75 companies from 84 population financal sector companies listed on Indonesian Stock Exchange in 2016. This research used multiplier regression to analyze the data. The results showed that the number of independence commissioner, the number of audit committee’s meeting, and audit committee’s competency have positive and significant to the level of IFR disclosure. Other variables such as blockholder ownership and the size of the board of cimmissioners did not significant to the level of IFR disclosure.