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All Journal Jurnal Ilmiah Mahasiswa FEB AKRUAL: Jurnal Akuntansi
Azzahra, Alfizah
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Economics, Econometrics & Finance Education

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PENGARUH MEKANISME CORPORATE GOVERNANCE TERHADAP LUAS PENGUNGKAPAN SUKARELA PADA LAPORAN TAHUNAN Azzahra, Alfizah
Jurnal Ilmiah Mahasiswa FEB Vol 8, No 2: Semester Genap 2019/2020
Publisher : Fakultas Ekonomi dan Bisnis Universitas Brawijaya

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Abstract

This research aims to examine the effect of corporate governance mechanism on voluntary disclosure in companies’ annual report. The size of the board commissioners, independent board of commissioners, institutional ownership and family ownership are the independent variables used as the proxy of corporate governance mechanism measures; the voluntary disclosure is the dependent variable measured utilizing items of disclosure index; and the company size and public accounting firm size are the control variables. This research uses secondary data from the annual report of consumer goods companies listed on Indonesia Stock Exchange between 2016 and 2018. The samples consist of 27 companies selected by purposive sampling method. The multiple linear regression analysis result indicates that the size of the board commissioners, independent board of commissioner, and family ownership have an effect on voluntary disclosure, while institutional ownership has no effect on voluntary disclosure. As the institutions focuses on the output of financial statement, additional information on voluntary disclosure lacks attention. Keywords: voluntary disclosure, corporate governance, size of the board commissioners, independent board of commissioners, institutional ownership, family ownership
Corporate Governance Mechanisms and Voluntary Disclosure Saraswati, Erwin; Azzahra, Alfizah; Sagitaputri, Ananda
AKRUAL: JURNAL AKUNTANSI Vol 11, No 2 (2020): AKRUAL: Jurnal Akuntansi
Publisher : UNIVERSITAS NEGERI SURABAYA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26740/jaj.v11n2.p82-94

Abstract

Corporate disclosure and corporate governance are two inseparable instruments of investor protection. This research sought to find evidence on how corporate governance mechanisms affect the extent of voluntary disclosures. Voluntary disclosures were measured using content analysis on published annual reports. The sample of this research consisted of 81 firm-year observations from 27 firms of consumer goods sector listed on Indonesian Stock Exchange from 2016 to 2018. Using multiple regression method, the result has shown that board size and board independence increase voluntary disclosures, indicating that the commissioners have effectively represented the interests of shareholders by monitoring and encouraging the management to increase disclosure. This research provided new evidence that family ownership increases voluntary disclosure, suggesting that family firms are more concerned by the costs of non-disclosure. Meanwhile, institutional ownership does not significantly affect voluntary disclosure. 
PENGARUH MEKANISME CORPORATE GOVERNANCE TERHADAP LUAS PENGUNGKAPAN SUKARELA PADA LAPORAN TAHUNAN Azzahra, Alfizah
Jurnal Ilmiah Mahasiswa FEB Vol. 8 No. 2
Publisher : Fakultas Ekonomi dan Bisnis Universitas Brawijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

This research aims to examine the effect of corporate governance mechanism on voluntary disclosure in companies’ annual report. The size of the board commissioners, independent board of commissioners, institutional ownership and family ownership are the independent variables used as the proxy of corporate governance mechanism measures; the voluntary disclosure is the dependent variable measured utilizing items of disclosure index; and the company size and public accounting firm size are the control variables. This research uses secondary data from the annual report of consumer goods companies listed on Indonesia Stock Exchange between 2016 and 2018. The samples consist of 27 companies selected by purposive sampling method. The multiple linear regression analysis result indicates that the size of the board commissioners, independent board of commissioner, and family ownership have an effect on voluntary disclosure, while institutional ownership has no effect on voluntary disclosure. As the institutions focuses on the output of financial statement, additional information on voluntary disclosure lacks attention. Keywords: voluntary disclosure, corporate governance, size of the board commissioners, independent board of commissioners, institutional ownership, family ownership
Co-Authors Erwin Saraswati Sagitaputri, Ananda