Article Per Year (5 Year)
p-Index From 2019 - 2024
0.23
P-Index
This Author published in this journals
All Journal Jurnal RAK (Riset Akuntansi Keuangan)
Icca Pramadila
UNISSULA
Economics, Econometrics & Finance

Published : 1 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 1 Documents
Search

 1 
GCG, CORPORATE CHARACTERISTICS, AND FINANCIAL DISTRESS AS A DETERMINANT OF EXTENSIVE VOLUNTARY DISCLOSURES Indri Kartika; Icca Pramadila; Sri Sulistyowati
Riset Akuntansi Keuangan Vol 6, No 1 (2021): April 2021
Publisher : Universitas Tidar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31002/rak.v6i1.4346

Abstract

The existence of a conflict of interest between the principal and theagent causes information asymmetry. This information asymmetry canbe minimized by voluntary disclosure in the annual report. GCGfactors, company characteristics, and financial distress are predicted toinfluence the extensive voluntary disclosure. This study aims to examinethe effect of ownership dispersion, financial distress, the board size,CEO duality and age of listings on the extensive voluntary disclosure.Data population are basic and chemical industry companies listed onIDX for the 2015-2018. A purposive sampling was used as method andobtained 160 samples. This study used secondary data from annualreports. Data were analyzed by using the Multiple Linear RegressionAnalysis method. This study found that Ownership Dispersion and Sizeof the Board of Commissioners have a significant positive effect onExtensive Voluntary Disclosure. Whereas Financial Distress, CEODuality, and Age of Listing have no significant effect on ExtensiveVoluntary Disclosure.
Co-Authors Indri Kartika Sri Sulistyowati