STRUKTUR KEPEMILIKAN, DEWAN KOMISARIS, DAN PENGUNGKAPAN PENGENDALIAN INTERNAL

PRIANTAKA , Ivan Krisna and DEWAYANTO, Totok (2019) STRUKTUR KEPEMILIKAN, DEWAN KOMISARIS, DAN PENGUNGKAPAN PENGENDALIAN INTERNAL. Undergraduate thesis, Fakultas Ekonomika dan Bisnis.

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Abstract

The purpose of this study is to examine the effect of managerial ownership, institutional ownership, board of commissioners size, board of commissioners independence, and the number of board of commissioners meetings as independent variables on internal control disclosure as the dependent variable. This study uses company size as control variable. This study uses secondary data obtained from the Indonesia Stock Exchange (IDX). This study used a sample of 226 manufacturing companies listed on the Indonesia Stock Exchange in the period 2016 - 2017. The method used in this study was purposive sampling. The statistical technique used in this study is multiple linear regression. The results obtained from this study indicate that institutional ownership, board of commissioners size, board of commissioners independence and the number of board of commissioners meetings have positive and significant effects on internal control disclosure. Managerial ownership does not have a significant effect on internal control disclosure.

Item Type:Thesis (Undergraduate)
Additional Information:internal control disclosure, ownership structures, board of commissioners, corporate governance
Uncontrolled Keywords:internal control disclosure, ownership structures, board of commissioners, corporate governance
Subjects:H Social Sciences > H Social Sciences (General)
Divisions:Faculty of Economics and Business > Department of Accounting
ID Code:73243
Deposited By:Mr. Perpustakaan Fakultas Ekonomi
Deposited On:14 Jun 2019 09:03
Last Modified:14 Jun 2019 09:03

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