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Journal : jimeka

PENGARUH STRUKTUR KEPEMILIKAN, EFEKTIVITAS KOMITE AUDIT, DAN KUALITAS AUDIT TERHADAP LUAS PENGUNGKAPAN KOMPENSASI MANAJEMEN KUNCI DALAM LAPORAN KEUANGAN (STUDI EMPIRIS PADA PERUSAHAAN SEKTOR PERDAGANGAN YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2015 S.D. 2017) Fazil, Muhammad; Nadirsyah, Nadirsyah
Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi Vol 4, No 4 (2019): November 2019
Publisher : Accounting Departement Economics and Business Faculty Syiah Kuala University

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Abstract

This study aims to investigate the effect of institutional ownership, managerial ownership, audit committee effectiveness, and audit quality both simultaneously and partially on the disclosures of key management compensation in financial statements. The test employed in this research is hypotheses while the data applied is secondary in the form of company financial and annual reports obtained from the official website of the Indonesia Stock Exchange and the official pages of each company that is analyzed using multiple linear regression analysis. The sampling method used is purposive sampling method with population of 61 companies listed in Indonesian Stock Exchange for the period 2015 until 2017 and sample of 41 companies. The results of this study indicate that institutional ownership, managerial ownership, audit committee effectiveness, and audit quality simultaneously have a significant and positive effect on the disclosures of key management compensation in financial statements. Furthermore, institutional ownership, audit committee effectiveness, and audit quality partially have a significant and positive effect for the disclosure of key management compensation, while managerial ownership partially does not have a significant effect on the disclosures of key management compensation in financial statements
Co-Authors Ade Muana Husniati Adinda Shakira, Salsa Aflia Riski Ainol Mardhiah Ainun Nisa Alfian Alfian Amal Hayati Andi Muhammad Ali Amiruddin Andyna, Cut Anismar Anismar Anismar Anismar Asmaul Husna Asrul Fahmi Awaluddin Arifin Bahri, Halida Bobby Rahman Brampu Rusdi Cindenia Puspasari Cut Dara Nabila Cut Wardatul Ula Dany Luqyana Idris Dwi Fitri Dwi Fitri Dwi Fitri Edwin Aldrin W. Sanadi Fahmi, Asrul Fatmasari, Desy Fitri, Dwi Fitriah, Magfiratul Girsang, Khairina Nur Harinawati Hasan, Kamaruddin Hasibuan, Ahmad Fauzul Hakim Herman Fithra Indah Rahmania Iswanto, Juni Jafaruddin Jafaruddin Julia Firdani Kamaruddin Kamaruddin Hasan Khairunnisa Khoirudin Lubis, Bahtera Kristanti, Dinda Ladena, Ayatul Fitri Laksamana, Harry Lisna Bantulu M. Akmal Maisyura, Maisyura Manfarisyah, Manfarisyah Masriadi Masriadi Meliza, Richa Miftahul Jannah Muchlis MUCHLIS Muchlis Muchlis Muhammad Affar Muhammad Ali MUHAMMAD ALI Muhammad Ilhamsyah Siregar Muin, Firdaus Muti, Sarini N. Nazaruddin Nabila Najwa Nadiatul Muna Nadirsyah Nadirsyah Nadirsyah, Nadirsyah Nur Ayu Nur Fadillah, Nur Nur Hafni Nurarafah, Nurarafah Oktavian Agma, Teuku Fachkri Rahman, Dahlan A Ramadani, Dwi Ayu Raudhatul Jannah Reski Wahyu Yanti Ridayani Rifka Zulia Rina Sriwati Riri Ezraneti Ristia Putri Rizka Mulyawan Rufi'i Rusdianto Rusdianto Saiful Adhar Salma Hayati Selan, Melvianus Sohheng, Nipon Subhani Subhani Subhani Suwardi Lubis Syahputra, Randa Syukur Kholil Tahalele, Olivia Telussa, Sandra Ivonnie Teuku Kemal Fasya Tjut Chamzurni Velayati, Sajidah Weni Kurnia Sari Widagdo, Djoko Wiwit Agustina Zahari Zahari, Zahari Zarkasyi Zarkasyi Zulfadli Zulham Zulham