PENGARUH MEKANISME CORPORATE GOVERNANCE TERHADAP KUALITAS PELAPORAN KEUANGAN PADA PERUSAHAAN NON KEUANGAN TERDAFTAR DI BEI
ABSTRACT: Financial reporting
is important for interested parties because it includes financial information
and other specific information that may influence decision- making. Efforts in
presenting quality financial reporting to be a challenge for companies because
of the increasing number of cases of manipulation of financial statements.
Corporate governance mechanism has an important role to support the achievement
of financial reporting quality. The purpose of this study was to examine and
obtain empirical evidence of the influence of corporate governance mechanisms
on the quality of financial reporting. This research is quantitative. The
sample used in this study is a non- financial companies listed on the Indonesia
Stock Exchange during the period from 2009 until 2013 amounted to 660
companies. Analysis of the data used in this study is multiple regression
analysis. The results showed that the proportion of independent board,
managerial ownership and institutional ownership has proved a significant
effect on the quality of financial reporting. Age of the company, type of
industry, quality audit, leverage, liquidity and growth as control variables
proved to have a significant effect on the quality of financial reporting.
Keywords: corporate
governance, the proportion of independent board, managerial ownership,
institutional ownership, the quality of financial reporting
Penulis: ulfah setia iswara
Kode Jurnal: jpakuntansidd160749
