Dessy Widya Astuti
Universitas Sebelas Maret

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PERAN CORPORATE GOVERNANCE DALAM MENINGKATKAN VOLUNTARY DISCLOSURE Rini Fatmawati; Dessy Widya Astuti; Djoko Suhardjanto
Jurnal Akuntansi Multiparadigma Vol 9, No 1 (2018): Jurnal Akuntansi Multiparadigma
Publisher : Universitas Brawijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (524.727 KB) | DOI: 10.18202/jamal.2018.04.9004

Abstract

Abstrak: Peran Corporate Governance dalam Meningkatkan Voluntary Disclosure. Tujuan penelitian ini untuk menguji pengaruh sejumlah variabel corporate governance terhadap tingkat voluntary disclosure. Analisis data dilakukan dengan uji regresi linier berganda. Penelitian ini menunjukkan bahwa kepemilikan publik dan komite audit berpengaruh terhadap tingkat voluntary disclosure. Hal ini menunjukkan adanya peningkatan tuntutan voluntary disclosure. Selain itu, penelitian ini juga menemukan bahwa komite audit berperan untuk menjamin kepatuhan pelaporan keuangan, termasuk voluntary disclosure. Meskipun demikian, dewan komisaris dan komisaris independen tidak dapat memengaruhi voluntary disclosure karena lebih menekankan pengawasan pada mandatory disclosure. Abstract: The Role of Corporate Governance in Increasing Voluntary Disclosure. The purpose of this study is to examine the effect of a number of corporate governance variables on the level of voluntary disclosure. Data analysis was done by multiple linear regression test. This study shows that public ownership and audit committee have an effect on voluntary disclosure level. These indicate that there is an increase in voluntary disclosure demands. In addition, the audit committee acts to ensure compliance with financial reporting, including voluntary disclosure. Nevertheless, the board of commissioners and independent commissioners can’t influence voluntary disclosure because it emphasizes supervision on the mandatory disclosure.