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All Journal IQTISHADUNA: Jurnal Ilmiah Ekonomi Kita JAS (Jurnal Akuntansi Syariah)
Suhailah Amatullah
STIE Syariah Bengkalis
Economics, Econometrics & Finance

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Faktor-Faktor Yang Mempengaruhi Luasnya Pengungkapan Laporan Keuangan Perusahaan Suhailah Amatullah
JAS (Jurnal Akuntansi Syariah) Vol 1 No 1 (2017): JAS (Jurnal Akuntansi Syariah) - June
Publisher : LPPM ISNJ Bengkalis

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Abstract

Penelitian ini bertujuan untuk menganalis faktor-faktor yang mempengaruhi luasnya pengungkapan laporan keuangan perusahaan. Faktor-faktor yang diuji adalah Kepemilikan publik, Ukuran perusahaan, Profitabilitas, jumlah anggota dewan komisaris, proporsi komisaris independen dan jumlah anggota komite audit.Teknik pengambilan sampel yang digunakan adalah metode purposive sampling pada perusahaan Indeks kompas 100 di Bursa Efek Indonesia periode 2012-2014. Sample terdiri dari 132 laporan keuangan perusahaan, terdapat 73 item pengungkapan untuk mengukur luas pengungkapan laporan keuangan perusahaan.Hasil penelitian menunjukkan variabel independen yang berpengaruh positif meliputi semua variabel.Namun, yang berpengaruh signifikan adalah Probabilitas, Proporsi komisaris Independen dan jumlah komite audit.
Analisis Pengaruh Faktor-Faktor Corporate Governance Terhadap Nilai Perusahaan Suhailah Amatullah
IQTISHADUNA: Jurnal Ilmiah Ekonomi Kita Vol 6 No 2 (2017): IQTISHADUNA: Jurnal Ilmiah Ekonomi Kita - December
Publisher : LPPM ISNJ Bengkalis

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Abstract

The purpose of this study is to provide empirical evidence, the influence of corporate governance factors on corporate value. These factors are company size, profitability, number of members of the board of commissioners, the proposition of independent commissioners and the number of member of the audit committee. From the analysis that has been done, obtained a sample of 44 companies with 132 observation data. Data analysis using multiple regression analysis. The result of the analysis shows that public ownership, firm size, profitability, number of members of the board of commissioners, the proportion of independent commissioners, the numbers of members of the audit committee simultaneously have a significant influence on the value of the company. Partially profitability has a significant positive effect on firm value. While other variables, public ownership, firm size, number of members of the road commissioners, the proportion of independent commissioners, the number of audit committee member have influence but not significant.
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