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All Journal Jurnal Indo-Islamika EKOMBIS REVIEW: Jurnal Ilmiah Ekonomi dan Bisnis Jurnal Kajian Informasi & Perpustakaan Jurnal EMT KITA Owner : Riset dan Jurnal Akuntansi JRA: Jurnal Riset Akuntansi Jurnal Mantik Budapest International Research and Critics Institute-Journal (BIRCI-Journal): Humanities and Social Sciences Dinasti International Journal of Economics, Finance & Accounting (DIJEFA) Quantitative Economics and Management Studies Jurnal Abdimas Bina Bangsa COMSERVA: Jurnal Penelitian dan Pengabdian Masyarakat EKONOMIKA45 Jurnal Akuntansi dan Keuangan Indonesia Journal of Accounting and Finance Management (JAFM) Jurnal Ilmiah MEA (Manajemen, Ekonomi, dan Akuntansi) Jurnal Ilmiah Akuntansi dan Keuangan Jurnal Penelitian Pendidikan Indonesia Jurnal Ekonomi, Bisnis & Entrepreneurship (e-Journal) BACA: Jurnal Dokumentasi dan Informasi
Nuryaman Nuryaman
Universitas Widyatama
Religion Arts Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Energy Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Mathematics Social Sciences Other

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Journal : Jurnal Akuntansi dan Keuangan Indonesia

 1 
PENGARUH KONSENTRASI KEPEMILIKAN, UKURAN PERUSAHAAN, DAN MEKANISME CORPORATE GOVERNANCE TERHADAP PENGUNGKAPAN SUKARELA Nuryaman, Nuryaman
Jurnal Akuntansi dan Keuangan Indonesia Vol. 6, No. 1
Publisher : UI Scholars Hub

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Abstract

The backgroundphenomena o fthis study is thefact that low disclosure practice on the financial reporting. The objectives o f the research are to fin d out empirical evidence o f the effect o f ownership concentration, firm s size, and corporate governance mechanisms on voluntary disclosure. The corporate governance mechanisms o f this research are composition o f board o f commissioner and audit quality. Audit quality were measure by industry specialize audit firm. This study is explanatory research. The samples are on purposive samping method, and in conformity with the follow ing criteria: (a) the annual report ended 31 December 2005; (b) book value o f equity is positive. There were 101 manufacturing companies listed in Indonesia Stock Exchange. The research hyphotesis were tested using multiple regression analysis. The result o f this research show that: (1) ownership concentration has significantly positive influence on voluntary disclosure; (2) firm s size has significantly positive influence on voluntary disclosure; (3) composition o f board o f commissioner has no influence on voluntary disclosure; (4) audit quality, significantly and positively influenced voluntary disclosure.
Co-Authors Achmad Fadjar Adhitya Adhitya agus rifai Agustina, Ingrid Larasati Ahmad Fadjar Ahmad, Darmawel Ait Novatiani Annisha Annisha Annisha, Zakiah Bachtiar Asikin Boro, Frans Lengo Diana Sari Dudi Abdul Hadi Eriana Kartadjumena Fadjar, Achmad Fadjar, Ahmad Fahreza Eka Yudha Fillah, Gedizza Firdaus, Taupik Frans Lengo Boro Gedizza Fillah Hadi, Dudi Abdul Liandra Andika Lise Roswati Rochendi Luqman, Silviana Muhammad Fajar nova mardiana Nur Fadhilah, Hilya Nisa NUR HASANAH Pratama Putra, Andjast Robertus Ary Novianto Rosita, Hani Rusmawan, Wedi Sahrul Sahrul Saifunnuha, Mukhamad silviana . Silviana Silviana Siti Robiah Adawiah SURYADI, DEDE Tendi Haruman Wedi Rusmawan Yudha, Fahreza Eka Yuniarti, Rita Yusuf Rahman Zahasfan, Alvian Iqbal Zakiah Annisha