Current : Jurnal Kajian Akuntansi dan Bisnis Terkini
Vol. 1 No. 1 (2020): CURRENT : Jurnal Kajian Akuntansi dan Bisnis Terkini

PENGARUH MEKANISME CORPORATE GOVERNANCE TERHADAP TRANSPARANSI

Dian Ramadhani (Universitas Riau)
Raja Adri Satriawan Surya (Universitas Riau)
Arumega Zarefar (Universitas Riau)



Article Info

Publish Date
25 Feb 2020

Abstract

This study aims to examine the influence of corporate governance mechanisms to transparency. Corporate governance mechanisms examined in this study include internal mechanism consisting of: commissioners, managerial ownership, foreign ownership, debt financing, and audit quality. The population in this study is a registered company in Indonesia Stock Exchange for the period 2015 - 2018. The sample in this research determined by purposive sampling method with a total sample of 103 annual reports. Statistical tests showed that the board of directors, managerial ownership, foreign ownership, debt financing has no effect on the performance of the company while the quality of the audit have an impact on transparency.

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Journal Info

Abbrev

jc

Publisher

Subject

Humanities Economics, Econometrics & Finance Social Sciences

Description

Jurnal Current diterbitkan oleh Program Studi Akuntansi Fakultas Ekonomi dan Bisnis Universitas Riau secara berkala 3 (tiga) kali dalam setahun yaitu bulan Maret, Juli dan November. Jurnal Current bertujuan untuk mempublikasikan hasil penelitian, pengkajian dan pengembangan terkait isu-isu terkini ...