Article Per Year (5 Year)
p-Index From 2021 - 2026
0
P-Index
This Author published in this journals
All Journal Jurnal Pendidikan Akuntansi Indonesia
Bily Agung Nugroho
Praktisi pada PT Adhi Karya (Persero) Tbk
Economics, Econometrics & Finance Education

Published : 1 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 1 Documents
Search

 1 
DETERMINAN KUALITAS IMPLEMENTASI CORPORATE GOVERNANCE PADA PERUSAHAAN YANG TERDAFTAR DI BURSA EFEK INDONESIA (BEI) PERIODE 2004-2008 Abdullah Taman; Bily Agung Nugroho
Jurnal Pendidikan Akuntansi Indonesia Vol 9, No 1 (2011): Jurnal Pendidikan Akuntansi Indonesia
Publisher : Universitas Negeri Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (314.847 KB) | DOI: 10.21831/jpai.v9i1.955

Abstract

Objective of this paper is to analyze determinant of implementation quality ofcorporate governance in companies listing in Indonesian Stock Exchange during period 2004-2008.Population in this study is entire listed companies in Indonesia Capital Market amountto 389 companies. Purposive samping is used to determine sample usage. The samples arefifty companies but one company is relaxed because of outlier. Analysis method used in thisstudy is multiple regression.This study concludes that determinants of implementation quality of corporategovernance are ownership concentration, investment opportunity set, and leverage.Simultaneously, they affect significantly to implementation quality of corporate governancewith F-value is 3.301 (sig. 0.029). Meanwhile, individually variable leverage affectssignificantly to implementation quality of corporate governance with t-value is 2.694 (sig.0.016).Key words: corporate governance, ownership concentration, investment opportunity set,leverage.
Co-Authors Abdullah Taman