PENGARUH UKURAN DEWAN KOMISARIS, DIREKSI, KOMISARIS INDEPENDEN, STRUKTUR KEPEMILIKAN, DAN INDEKS CORPORATE GOVERNANCE TERHADAP ASIMETRI INFORMASI
Abstract: This study aimed to
examine the effect of size board of
commisioner, board of director, independent commisioner, ownership structure,
and corporate governance index to asymmetric information listed in Indonesia
Stock Exchange 2008-2012. In this study, there are six independent variables;
size of board commissioner, proportion
of independent commissioner, size of board director, institutional ownership,
managerial ownership, Corporate Governance Perception Index, and one dependent
variable is asymmetric information.
The sampling mehod used in this research is purposive sampling method.
Type of regression model used in this study is multple regressions. The total
final sample used were 77 companies.
The results of Statitical test show that (Test F) all independent
variables affect asymmetric information collectively. The influential of
independent variable Corporate Governance Perception Index and proportion of
independent commissioner on the T test is negative significantly. While
institutional ownership, board of commissioner and director size does not
affect asymmetric information and managerial ownership is pointing to the
positive direction.
Keywords: asymmetric
information, board of commissioner, board of director size, proportion of
independent commissioner, corporate governance perception index, institutional
ownership and managerial ownership
Penulis: Arko Soni Raharjo,
Daljono
Kode Jurnal: jpakuntansidd141146
