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All Journal Jurnal Akuntansi Profesi BAKI (Berkala Akuntansi dan Keuangan Indonesia) Jurnal Ekonika : Jurnal Ekonomi Universitas Kadiri Owner : Riset dan Jurnal Akuntansi Indonesian Journal of Accounting and Governance Akurasi : Jurnal Studi Akuntansi dan Keuangan Prosiding National Conference for Community Service Project Global Financial Accounting Journal Enrichment : Journal of Management Journal Of Human And Education (JAHE) Conference on Management, Business, Innovation, Education and Social Sciences (CoMBInES) Conference on Community Engagement Project (Concept)
Serly Serly
Universitas Internasional Batam
Aerospace Engineering Arts Humanities Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Social Sciences Other

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Journal : BAKI (Berkala Akuntansi dan Keuangan Indonesia)

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THE EFFECT OF CORPORATE GOVERNANCE ON THE DISCLOSURE QUALITY OF NON-FINANCIAL INFORMATION IN INDONESIAN PUBLIC COMPANIES Serly Serly; Apriliana Susanti
Berkala Akuntansi dan Keuangan Indonesia Vol. 6 No. 2 (2021): Berkala Akuntansi dan Keuangan Indonesia
Publisher : Universitas Airlangga

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20473/baki.v6i2.26325

Abstract

This study discusses the effect of profitability, company size, leverage, public ownership and type of auditor on the quality of financial statement disclosure of non-financial companies on the Indonesia Stock Exchange (IDX).Research population is companies in the Indonesia Stock Exchange in 2014-2018. The total population in the year of research was 627 companies and the samples that fit the criteria were 358 companies. Retrieval data was tested by using panel regression.From these results, it indicates the variable profitability have no significant on the quality of financial of financial statement disclosures (p=0,232 > 0,05). Company size has positive and significant effect on the quality of financial statement disclosures (p=0,002 < 0,05). Leverage does not significantly influence on the quality of financial statement disclosures (p=0,560 > 0,05). Community ownership does not significantly influence on the quality of financial statement disclosures (p=0,176 > 0,05). Type of auditor has positive and significant effect on the quality of financial statement disclosures (p=0,018 < 0,05).
Co-Authors Andy Lau Angelina Tan Angelina Tandjaya Anjela Rini Febiana Apriliana Susanti Astina Fanfani Aulia Prastika Ekafasa Christian, Natalis Christina Sabaria Br. Nadaek Cicilia Antonia Sim Cyntia Damayanti Sihombing Darma Pratama Putra Debby Melandy Delfina Muthia Sabella Delnecca Delnecca Delnecca Delnecca Deni Ariadi Diajeng Fadia Islamiyati Eddy Eddy Edy Kurniawan Ernestine Ernestine Estin Rose Eviyani Eugene Adelia Budiawan Fanny Desmita Liyanti Franklin Franklin Haris Yukie Hellena Risvi Herlina Natalia Jason Sebastian Bachtiar Javier Chevanton Jennifer Jennifer Jennifer Lim Jeslyn Fedelia Jessica Jessica Josephine Ardini Yaputri Josline Josline Lidia Wati Melani Melani Melci Priska Alfanu Zebua Mery Susanti Milenia Panca Wijaya2 Najih Tamama Natalia Christina Nathaniel Leonard Reynaldo Saputra Nini Cartina Nur Alisha Ainaya Nurul Iffatil Azizah Nurul Ihza Raffris Raffris Ramadhinda Putri Gitasari Sherlin Sherlin Stephen Stephen SUMANTRI SUMANTRI Surya Tjahyadi Terezkya Ru Venita Christine Veriawati Veriawati Veronica Veronica Yanni Yanni Yusnelly Yusnelly