Putri, Dhea Amelya
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Pengaruh Good Corporate Governance dan Kualitas Audit Terhadap Pengungkapan Sukarela Laporan Tahunan Perusahaan Transportasi di BEI Tahun 2020-2022 Putri, Dhea Amelya; Pertiwi, Dwi Ari
JFAS : Journal of Finance and Accounting Studies Vol. 6 No. 3 (2024): Oktober
Publisher : Prodi Akuntansi, Fakultas Ekonomi, Universitas Hasyim Asy'ari Tebuireng Jombang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33752/jfas.v6i3.7017

Abstract

This study aims to determine the effect of Good Corporate Governance and Audit Quality on the Voluntary Disclosure of Annual Reports of Transportation Companies on the IDX in 2020-2022. The type of research used in this study is quantitative research. The data collection technique used in this study is using secondary data. The population of this studi is 27 companies and the sampling used in this study is purposive sampling so that 13 companies are obtained. Data analysis using the SPSS 20 software method. The results of this study show that Good Corporate Governance represented by managerial ownership does not effect voluntary disclosure of annual reports of transportation companies on the IDX in 202-2022, this is shown by a significant value of 0.142, meaning a significant value greater than 0.05. Audit quality affects voluntary disclosure of annual reports of transportation companies on the IDX in 2020-2022, this is shown by a significant value of 0.002, meaning a significant value is less than 0.05
Pengaruh Good Corporate Governance dan Kualitas Audit Terhadap Pengungkapan Sukarela Laporan Tahunan Perusahaan Transportasi di BEI Tahun 2020-2022 Putri, Dhea Amelya; Pertiwi, Dwi Ari
JFAS : Journal of Finance and Accounting Studies Vol. 6 No. 3 (2024): Oktober
Publisher : Prodi Akuntansi, Fakultas Ekonomi, Universitas Hasyim Asy'ari Tebuireng Jombang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33752/jfas.v6i3.7017

Abstract

This study aims to determine the effect of Good Corporate Governance and Audit Quality on the Voluntary Disclosure of Annual Reports of Transportation Companies on the IDX in 2020-2022. The type of research used in this study is quantitative research. The data collection technique used in this study is using secondary data. The population of this studi is 27 companies and the sampling used in this study is purposive sampling so that 13 companies are obtained. Data analysis using the SPSS 20 software method. The results of this study show that Good Corporate Governance represented by managerial ownership does not effect voluntary disclosure of annual reports of transportation companies on the IDX in 202-2022, this is shown by a significant value of 0.142, meaning a significant value greater than 0.05. Audit quality affects voluntary disclosure of annual reports of transportation companies on the IDX in 2020-2022, this is shown by a significant value of 0.002, meaning a significant value is less than 0.05