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All Journal Jurnal Keuangan dan Perbankan CALYPTRA : Jurnal Ilmiah Mahasiswa Universitas Surabaya Journal of Accounting and Investment AKRUAL: Jurnal Akuntansi Jurnal Riset dan Aplikasi: Akuntansi dan Manajemen IMANENSI: Jurnal Ekonomi, Manajemen dan Akuntansi Islam Journal of Islamic Accounting and Tax (JIATAX) Journal of Economics, Business, and Government Challenges Akuntansi dan Teknologi Informasi Jurnal Riset dan Aplikasi: Akuntansi dan Manajemen
Riesanti Edie Wijaya
Universitas Surabaya
Religion Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Social Sciences

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Journal : Jurnal Keuangan dan Perbankan

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KEBERADAAN CORPORATE GOVERNANCE DAN KONDISI FINANCIAL DISTRESSED TERHADAP VOLUNTARY DISCLOSURE Riesanti Edie Wijaya
Jurnal Keuangan dan Perbankan Vol 13, No 3 (2009): September 2009
Publisher : University of Merdeka Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (249.097 KB) | DOI: 10.26905/jkdp.v13i3.1088

Abstract

Voluntary disclosure meant giving information to public either about fi nancial or non-fi -nancial regarding the fi rms operations without any legal requirement (Fishman and Hagerty, 1997).Giving information about voluntary disclosure enables all the concerned parties obtaining more relevantinformation about the strategies and critical elements of the fi rms. In this study, we examinedthe impact of corporate governance and fi nancial distress condition on the level of voluntary informationdisclosure. This research used a sample of manufacture fi rms listed in Indonesian stockexchange. Based on data processing using sample above, we found that corporate governance andfi nancial distress could be associated with the voluntary disclosure level.
Co-Authors Agatha Jane Kristabel Angela Desiyanti Pangestu Bella Prisilla Cindy Radinca Eko Pudjolaksono Evan Nicholas Diharjo Irma Prawita Sari Maria Eugenia Hastuti Valensia Febrianti Wikko Kris Hermanda Yie Ke Feliana