EL-MUHASABA
Vol 5, No 1: Januari 2014

FAKTOR-FAKTOR YANG MEMENGARUHI PENGUNGKAPAN TATA KELOLA PERUSAHAAN DAN DAMPAKNYA TERHADAP KINERJA PERUSAHAAN

Salman, Putriana (Unknown)
Nurkholis, Nurkholis (Unknown)
Mardiati, Endang (Unknown)



Article Info

Publish Date
01 Jan 2014

Abstract

Title: [Factors that Affect the Disclosure of Corporate Governance and its Impact on Corporate Performance]This study aims to analyze factors that affect the disclosure of corporate governance and its impact on firm performance. The factors investigated include firm size, listing age, board size, proportion of independent directors and audit committee size. This study used 161 companies listed in Indonesia Stock Exchange by using purposive sampling. The results show that company size, board size, proportion of independent directors, and audit committee size significant affect corporate governance disclosure. Furthermore, this study show that disclosure of corporate governance has significantly positive impact on firm performance as measured by Tobin’s Q. The firm performance as measured by ROA is not affected by the disclosure of corporate governance.

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Journal Info

Abbrev

el-muhasaba

Publisher

Subject

Economics, Econometrics & Finance

Description

El Muhasaba:Jurnal Akuntansi adalah jurnal berkala Jurusan Akuntansi Fakultas Ekonomi Universitas Islam Negeri Maulana Malik Ibrahim Malang yang terbit dua kali dalam satu tahun, yaitu Januari dan Juli. Bidang keilmuan yang diterima dalam jurnal ini adalah Akuntansi, Auditing, Sistem Informasi, ...