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Arifin Arifin
Badan Kepegawaian Daerah Kabupaten Deli Serdang
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Journal : JURNAL BISNIS STRATEGI

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THE RELATIONSHIP BETWEEN CORPORATE GOVERNANCE STRUCTURE AND THE LEVEL OF VOLUNTARY DISCLOSURE Arifin, Arifin
JURNAL BISNIS STRATEGI Vol 12, No 8 (2003): Desember
Publisher : Magister Manajemen, Fakultas Ekonomika dan Bisnis Undip

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (1027.076 KB) | DOI: 10.14710/jbs.12.8.19-31

Abstract

This study investigates the relationship between Corporate Governance Structure (i.e. board of directors composition and the audit committee) and the level of voluntary disclosures in the annual reports of Indonesian manufacturing public-listed companies. Voluntary disclosure items were determined by observing information presented in annual reports and by referring to a large number of voluntary items found by previous researchers in other countries. These voluntary items were then compared to the Indonesian Accounting Standard and the Capital Market Executive Agency's (BAPEPAM) regulations. From discussions with accounting and finance professionals, a final list consisting of 58 voluntary items were derived. The level of voluntary disclosure is measured cross sectionally for 1999 annual reports using a weighted disclosure index formula. The empirical evidence suggests that the board of director's composition and firm size (as an additional variable) are statistically related to the level of voluntary disclosure. In contrast, the presence of audit committee does not appear to be an important factor in explaining voluntary disclosure level of companies. Arguably, this study makes a positive contribution to the existing research in voluntary disclosures from the perspective of a developing country and that it has provided an interesting dimension to the literature of international accounting.
Co-Authors Adi Heru Sutomo Andriastuti, Bella Tri Anggriani, Dwi Apal, Rufida Nastiti Aries Pratiarso, Aries Astiani, Kurni Bram, Abd. Malik Candra, Luki Damayanti, Santi Dua, Patta Eddy Gunawan, Eddy Fattah, Muhammad Arifin Fitria, Laili I Gede Puja Astawa Karim, Rusdi Abul Karimah, Ghunniyatul Kusmaryani, Woro Latifah Latifah Mahendra, Trisna Agung Marliyah, Marliyah Matompo, Osgar S. Mike Yuliana Muslimin Muslimin Nasution, Annio Indah Lestari Natsir, Mohammad Pakpahan, Leonard Prima Kristalina Regina Regina Rosyetti, Rosyetti Rusdi Abdul Karim Rusdiono, Rusdiono Sinring, Bahar Siregar, Halasan Sjaaf, Amal Chalik Sjaaf, Amal Chalik Sri Mardiyati Vega, Nofvia De Zulfadil, Zulfadil