PENGARUH KARAKTERISTIK PERUSAHAAN DAN MEKANISME CORPORATE GOVERNANCE TERHADAP PENGUNGKAPAN INFORMASI
Abstrak: The purpose of this
study is to investigate the relationship between firm’s characteristics and
corporate governance mechanisms on
disclosure. This study used
a sample of
100 (one hundred)
public listed company on the Indonesia Stock Exchange. Categorized into 2 (two)
groups of industry,
they are property-real
estate industry, and trade, services and investment industry.
The results of this study indicate that the company's capital structure, as
reflected by the debt to equity ratio
has no influence
on disclosure. When analyzed
partially, the result shows that
the debt to equity ratio has no effect on both groups. The ability of the
company in generating profits as reflected by the net profit margin has no
effect on disclosure. Mean while the company's size as reflected by the total
assets has a positive effect on disclosure. Tested partially,
it also affect
on both types
of industry. Institutional ownership has negative effect
on disclosure, when tested partially, the result shows that
both industries have
negative effect on
disclosure. Management
ownership has negative
effect on disclosure,
especially on property and
real estate industry. The
percentage of independent commissioners has no effect on
disclosure but when tested partially it has a negative effect on trade,
services, and investment group. The last, audit committee has no effect on
disclosure.
Keywords: Firm’s
characteristic, corporate governance mechanism, information disclosure
Penulis: MEIRYANANDA
PERMANASARI
Kode Jurnal: jpakuntansidd120109
