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All Journal Jurnal Akuntansi dan Sistem Teknologi Informasi Jurnal Dinamika Akuntansi Adi Widya : Jurnal Pengabdian Masyarakat Integritas: Jurnal Antikorupsi Unes Law Review Journal of Contemporary Accounting Community Empowerment Wiga : Jurnal Penelitian Ilmu Ekonomi Jurnal Akuntansi dan Keuangan Indonesia
Agung Nur Probohudono
Universitas Sebelas Maret
Arts Humanities Economics, Econometrics & Finance Education Law, Crime, Criminology & Criminal Justice Physics Public Health Social Sciences Other

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Journal : Journal of Contemporary Accounting

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The Influence of corporate governance, audit quality, and ownership, on financial instrument disclosure in Indonesia Probohudono, Agung Nur; Sugiharto, Bambang; Arifah, Siti
Journal of Contemporary Accounting Volume 1 Issue 3, 2019
Publisher : Master in Accounting Program, Faculty of Business & Economics, Universitas Islam Indonesia, Yogyakarta, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20885/jca.vol1.iss3.art5

Abstract

This research analyzed the influence of corporate governance, audit quality, public ownership, and foreign ownership, on financial instrument disclosure by Indonesian firms. Leverage, ROA, and size were used as control variables. The sample comprised of 71 manufacturing firms, determined using a purposive sampling method. Observational data for the years 2009-2013, are in the transition period of International Financial Reporting Standards implementation. Analyze data using multiple regressions. Test results show simultaneously, the scores of independent and control variable have positive influence. The results of partial testing of corporate governance, audit quality, public ownership, and foreign ownership scores have significantly positive influence.
Co-Authors AGUS WIDODO Anita Zulfiani, Anita Atmaja W, RM Syah Arief Bambang Sugiharto Bandi Bandi, Bandi Cahya Nusantara, Aji Djoko Suhardjanto Khresna Bayu Sangka, Khresna Bayu Nugroho, Ign.Novie Endi Perwitasari, Dwi Perwitasari, Dwi Putra, Rifky Pratama Putra, Rifky Pratama Rahmawati, Rahmawati Setianingtyas Honggowati Siti Arifah Winarna, Jaka Yeni Priatna Sari, Yeni Priatna