This study aims to see the impact of the implementation of corporate governance on the
disclosure of information. Implementation of corporate governance and disclosure are the two
subjects that can protect investors from the asymmetry of information.
In this study, the sampling method used was purposive sampling of selected samples from
populations with certain criteria, namely the companies that entered in the 10 top ranking
conducted by IICG from 2003-2008. Variables tested in this study consisted of disclosure of
information to be seen impact on the implementation of Corporate Governance. Corporate
Governance and profitability variables were also tested its effect on the level of disclosure. The
analysis used in this research is descriptive statistics, normality test, the classical assumptions
and multiple regression analysis.
From the regression analysis conducted, it can be concluded that the implementation of the
Corporate Governance significantly influence the level of disclosure of a company. Companies
with high corporate governance index will reveal better information in the financial statements.
Vice versa, companies that provide high disclosures in the financial statements will show that the
implementation of Corporate Governance in the company, the better
Keywords: Corporate Governance, Disclosure of information.
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