ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI PENGUNGKAPAN CORPORATE GOVERNANCE PADA LAPORAN TAHUNAN (Studi Empiris pada Perusahaan yang Terdaftar dalam LQ-45 Bursa Efek Indonesia)
Abstract: This study aims to
analyze the factors that influence corporate governance disclosure in annual
reports. The factors tested in this study are the independence of audit
committees, firm size, profitability, leverage, and industry classification.
Colleting data is using purposive sampling method to the companies listed
in the LQ-45 Indonesian Stock Exchange during 2010-2011. A total of 78
companies in used as sample in this research. There are 93 items to detect
broad disclosure of corporate governance disclosure.
This research uses multiple regression were used to examine the factors
that influence corporate governance disclosure. The results of this research
showed that the independent variables that significantly affect the disclosure
of corporate governance is the independence of the audit committee and industry
classifications. However, firm size, profitability, leverage and showed no
significant effect on corporate governance disclosure.
Penulis: Petri Natalia,
Zulaikha
Kode Jurnal: jpakuntansidd120525
