Show simple item record

dc.contributor.authorFatimah, Nurul
dc.descriptionNurul Fatimah - Magister Ilmu Ekonomi, Universitas Padjadjaran , Jl. Dipati Ukur No. 35 Bandung, Jawa Barat ( ; Jurnal Riset Akuntansi dan Perbankan ; Vol.6 No.6, Februari 2015 ; issn : 2088-5008en_US
dc.description.abstractThis research aims to examine the level of voluntary disclosure in annual reports prepared by Manufacturing listed firms on IDX on the year of 2014 and the influence of corporate governance mechanism (board size, audit committee, and ownership concentration) towards voluntary disclosure level. Sample was selected using proportionate stratified random sampling method and 30 companies are collected. Content analysis is used as a tool for data collection to examine the level of voluntary disclosure expressed on firm’s annual report. We find that the average level of voluntary disclosure disclosure is 37,53% which is classified as low. Applying multiple regression analysis and using Ftest and t-test with significant level at 5%, we also find that board size has positive and significant influence on voluntary disclosure level. The implication is that big and effective designed board are more concerned to increase voluntary disclosure, in order to reduce asimmetry of information between firms and users and increase credibility and accountability of the firms.en_US
dc.publisherSTIE Ekuitasen_US
dc.subjectVoluntary disclosureen_US
dc.subjectCorporate governance mechanismen_US
dc.subjectAnnual Reporten_US
dc.titlePengaruh Mekanisme Corporate Governance Terhadap Praktik Voluntary Disclosure Di Indonesia (Studi Kasus pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Tahun 2014)en_US

Files in this item


This item appears in the following Collection(s)

  • National Journal
    Artikel Jurnal Karya Civitas STIE Ekuitas Yang Dimuat Di Jurnal Nasional

Show simple item record