JFAS : Journal of Finance and Accounting Studies
Vol. 6 No. 3 (2024): Oktober

Pengaruh Good Corporate Governance dan Kualitas Audit Terhadap Pengungkapan Sukarela Laporan Tahunan Perusahaan Transportasi di BEI Tahun 2020-2022

Putri, Dhea Amelya (Unknown)
Pertiwi, Dwi Ari (Unknown)



Article Info

Publish Date
12 Oct 2024

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

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Journal Info

Abbrev

jfas

Publisher

Subject

Economics, Econometrics & Finance

Description

JFAS : Journal of Finance and Accounting Studies menerima naskah dengan topik utama yang diterbitkan adalah : Akuntansi Keuangan, Akuntansi manajemen, Akuntansi Sektor Publik, Akuntansi Syariah, Audit, Akuntansi Forensik, Akuntansi Perilaku (Termasuk Etika dan Profesionalisme), Pendidikan Akuntansi, ...