PENGARUH MEKANISME GOOD CORPORATE GOVERNANCE TERHADAP LUAS PENGUNGKAPAN INTERNET FINANCIAL REPORTING
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Institusion
Universitas Katolik Musi Charitas
Author
., Paulina
Subject
H Social Sciences (General)
Datestamp
2022-06-06 02:22:15
Abstract :
This study aims to empirically examine the effect of the Good Corporate Governance mechanism on the broad disclosure of the Internet Financial Reporting. The mechanism of Good Corporate Governance is proxied in the activities of the board of commissioners, the proportion of independent commissioners, and the activities of the audit committee. The theory used in this study is agency theory. The type of research is associative research with a form of causal relationship. The population is all companies listed on the IDX, while sampling is done in 2018. The sampling technique is done by purposive sampling method. The total sample obtained in the study was 478 companies. The analytical method used is multiple regression analysis. The results of this study indicate that the activities of the board of commissioners have a positive effect on the extent of financial reporting, while the proportion of independent commissioners have no influence on the broad disclosure of the Internet Financial Reporting. Keywords: Mechanism of Good Corporate Governance, Activities of the Board of Commissioners, Proportion of Independent Commissioners, Audit Committee Activities, Broad Disclosure of Internet Financial Reporting
This study aims to empirically examine the effect of the Good Corporate Governance mechanism on the broad disclosure of the Internet Financial Reporting. The mechanism of Good Corporate Governance is proxied in the activities of the board of commissioners, the proportion of independent commissioners, and the activities of the audit committee. The theory used in this study is agency theory. The type of research is associative research with a form of causal relationship. The population is all companies listed on the IDX, while sampling is done in 2018. The sampling technique is done by purposive sampling method. The total sample obtained in the study was 478 companies. The analytical method used is multiple regression analysis. The results of this study indicate that the activities of the board of commissioners have a positive effect on the extent of financial reporting, while the proportion of independent commissioners have no influence on the broad disclosure of the Internet Financial Reporting. Keywords: Mechanism of Good Corporate Governance, Activities of the Board of Commissioners, Proportion of Independent Commissioners, Audit Committee Activities, Broad Disclosure of Internet Financial Reporting
File :
EA-2019-1521102-Cover.pdf
EA-2019-1521102-Abstract.pdf
EA-2019-1521102-Complete.pdf
EA-2019-1521102-Summary_id.pdf
EA-2019-1521102-Tabelofcontent.pdf
EA-2019-1521102-Chapter1.pdf
EA-2019-1521102-Chapter2.pdf
EA-2019-1521102-Chapter3.pdf
EA-2019-1521102-Chapter4.pdf
EA-2019-1521102-Conclusion.pdf
EA-2019-1521102-Reference.pdf
EA-2019-1521102-Attachment.pdf
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