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All Journal Jurnal Bisnis dan Akuntansi
AUREL SEPTIAN CHRISTPRATAMA
Universitas Ma Chung
Economics, Econometrics & Finance

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TRANSPARANSI INFORMASI PERUSAHAAN PADA BURSA EFEK INDONESIA, SINGAPURA, DAN THAILAND AUREL SEPTIAN CHRISTPRATAMA; TARSISIUS RENALD SUGANDA; FITRI OKTARIANI
Jurnal Bisnis dan Akuntansi Vol 22 No 2 (2020): Jurnal Bisnis dan Akuntansi
Publisher : Pusat Penelitian dan Pengabdian Masyarakat Sekolah Tinggi Ilmu Ekonomi Trisakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34208/jba.v22i2.736

Abstract

The aim of this research is to prove the influence of legal system, economic development, inflation, culture, board size, proportion of independent directors, and ownership concentration to the level of disclosure in three countries namely Indonesia, Singapore and Thailand. The research sample consist of 84 listed manufacture companies in Indonesia, Singapore and Thailand Stock Exchange in 2017. Multiple linear regression and anova used in this research. The result showed legal system, economic development, board size and proportion of independent directors had positive effect on e-CTI. However, inflation, culture, ownership concentration did not affect e-CTI. Furthermore, the level of e-CTI in three different countries were identic.
Co-Authors Oktariani, Fitri Tarsisius Renald Suganda