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This Author published in this journals
All Journal Jurnal Riset Akuntansi dan Keuangan Journal of Entrepreneurship & Business
Liliana Inggrit Wijaya
University of Surabaya
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Social Sciences

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Journal : Journal of Entrepreneurship

 1 
Corporate Governance, Transparency and Stock Return Synchronicity Werner Ria Murhadi; Liliana Inggrit Wijaya
Journal of Entrepreneurship and Business Vol. 2 No. 1 (2021): Journal of Entrepreneurship and Business (March)
Publisher : Program MM Universitas Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (257.714 KB) | DOI: 10.24123/jeb.v2i1.3919

Abstract

This study aims to analyze the effect of corporate governance on transparency as measured by stock return synchronicity. The variables used are board size (commissioner), big4 audit, institutional ownership, market to book, the volatility of firm fundamentals, leverage, and firm size. This study uses a quantitative approach with multiple linear analysis models. This study uses a sample of non-financial business entities listed on the Indonesia Stock Exchange (BEI). The number of samples used in this study was 198 observations. The results showed that the variable board size (commissioner), institutional ownership, and leverage had a positive effect on transparency, and the implied volatility of the firm hurt transparency. Other variables such as big4 audit, market to book ratio, and firm size do not affect transparency.
Co-Authors Deddy Marciano Ivan Chandra Tanzil Jennifer Audrey Harjono Putu Anom Mahadwartha Werner R Murhadi