PENGARUH CORPORATE GOVERNANCE TERHADAP PENGUNGKAPAN INFORMASI

Megasari, Dewi and Widiastuti, Sri Wahyuni (2010) PENGARUH CORPORATE GOVERNANCE TERHADAP PENGUNGKAPAN INFORMASI. Kajian Akuntansi, 5 (2). pp. 118-124. ISSN 1907-1442

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Abstract

UPN “Veteran” Yogyakarta ABSTRACT This study aimed to observe the effect of the implementation of corporate governance disclosure. Implementation of corporate governance and disclosure are two subjects that can protect investors from the asymmetry of information. The sampling method used is purposive sampling from the population selected by certain criteria, ie fi rms that enter in by IICG peringkatan of the year 2005- 2007.Data analyzed by multiple regression. The study concluded that corporate governance can signifi cantly affect a company's level of disclosure. Companies with high corporate governance index will reveal better information in the fi nancial statements of the company. Similarly, on the contrary, companies that provide high-disclosure in the fi nancial statements will show that the implementation of Corporate Governance in the company, the better. Keywords: : Corporate Governance and Disclosure.

Item Type: Article
Uncontrolled Keywords: Corporate Governance and Disclosure.
Subjects: H Social Sciences > HG Finance
Divisions: Faculty of Law, Arts and Social Sciences > School of Social Sciences
Depositing User: Dr.MSi Akt Hiras Pasaribu
Date Deposited: 20 Jun 2020 04:22
Last Modified: 20 Jun 2020 04:22
URI: http://eprints.upnyk.ac.id/id/eprint/22794

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