JURNAL ILMIAH AKUNTANSI UNIVERSITAS PAMULANG
Vol. 13 No. 1 (2025): Jurnal Ilmiah Akuntansi Universitas Pamulang

Pengujian Efektifitas Mekanisme Corporate Governance terhadap Kualitas Pengungkapan: Studi pada Perusahaan Terkonsentrasi di Indonesia

Ariningrum, Hardini (Unknown)
Gumanti, Miswan (Unknown)
Kasmi, Kasmi (Unknown)
Afif, Muhammad Faris (Unknown)



Article Info

Publish Date
31 Jan 2025

Abstract

This study aims to examine the Corporate Governance (CG) mechanism or corporate governance on the quality of disclosure on the characteristics of companies with highly concentrated ownership, with low investor protection.CG is proxied by several Corporate Governance mechanisms and disclosure quality as measured by the Disclosure Index. The sample of this study is a concentrated manufacturing company that has a majority shareholder. The analysis method uses the Multiple Regression Analysis (MRA) statistical test, with the results of the study proving that the Corporate Governance mechanism, namely the size of the board of directors, the size of the board of commissioners, independent commissioners, and institutional ownership are significant and positive on the quality of disclosure. However, evidence shows that ownership concentration has a negative effect on the quality of disclosure under highly concentrated ownership. This evidence suggests that the effectiveness of CG mechanisms needs to be part of regulations to protect investor rights and for standard setters and regulators to improve the quality of disclosure as an important way to reduce agency conflicts and increase accountability and transparency.

Copyrights © 2025






Journal Info

Abbrev

JIA

Publisher

Subject

Economics, Econometrics & Finance

Description

Jurnal Ilmiah Akuntansi Universitas Pamulang is a publication media of scientific research in the field of accounting published by Accounting Study Program Faculty of Economics, University of Pamulang on a regular basis every six months with the aim as a medium of communication and disseminate ...