Jurnal Akuntansi dan Keuangan
Vol 7, No 1 (2019): Februari 2019

PENGARUH EFEK ENTRENCHMENT, ALIGMENT DAN DEWAN KOMISARIS INDEPENDEN TERHADAP VOLUNTARY DISCLOSURE PADA PERUSAHAAN OTOMOTIF YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2014-2017

Sri Mulyati (Prodi Akuntansi Fakultas Ekonomi dan Bisnis Universitas Malikussaleh Lhokseumawe, Aceh)
Rauzatul Jannah (Prodi Akuntansi Fakultas Ekonomi dan Bisnis Universitas Malikussaleh Lhokseumawe, Aceh)



Article Info

Publish Date
02 Feb 2019

Abstract

This study aims to know the Effect of Entrenchment Effects, Alignment and Independent Board of Commissioners toward Voluntary Disclosure of Automotive Companies Listed on the Indonesia Stock Exchange during 2014-2017. The data used in this study are secondary data as many as 12 samples with 48 observations. The sampling technique used is purposive sampling technique. The method used to analyze the relationship between the independent variables and the dependent variable is the multiple linear regression method and the classical assumption test. The results showed that the entrenchment and alignment partially has a negative and significant effect on Voluntary Disclosure of Automotive Companies listed on the Indonesia Stock Exchange, while independent commissioners have a positive and significant effect on Voluntary Disclosure of Automotive Companies listed on the Indonesia Stock Exchange. Simultaneously, the entrenchment, alignment and independent board of commissioners have a positive and significant effect on Voluntary Disclosure of Automotive Companies listed on the Indonesia Stock Exchange.

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Journal Info

Abbrev

jak

Publisher

Subject

Economics, Econometrics & Finance Education Environmental Science Social Sciences Other

Description

urnal Akuntansi dan Keuangan P-ISSN 2301-4717 E-ISSN 2716-022X is a open-access, peer-reviewed scientific journal published online through an Open Journal System. This journal is published by the Department of Accounting Faculty of Economics and Business, Malikussaleh University, Aceh Utara, ...