ASTUTI, RIZKA PURWI (2015) PENGARUH PROFITABILITAS, UKURAN PERUSAHAAN DAN MEKANISME CORPORATE GOVERNANCE TERHADAP PENGUNGKAPAN SUKARELA (Studi: Perusahaan Manufaktur Sektor Barang dan Konsumsi yang terdaftar di Bursa Efek Indonesia tahun 2011-2013). Bachelor thesis, UNIVERSITAS MUHAMMADIYAH PURWOKERTO.
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Abstract
This research aimed to test effects of profitability, firm size and corporate governance mechanism toward voluntary disclosure on annual report. This research used 68 items of voluntary disclosure. Corporate governance mechanism was proxied with composition of independent board commissioners and audit committee. It is a quantitative research using secondary data which were annual report of consumption-goods sectorsof manufacture companies Indonesia Stock Exchange in 2011-2013. The method of sample collection was purposive sampling and its observed samples were 96 annual report. The hypothesis test was multiple regression.
This research result showed the profitability affected positively toward voluntary disclosure with its significance value 0,008. Firm size affected positively toward voluntary disclosure with its significance value 0,000. Composition of independent board commissioners affected negatively toward voluntary disclosure with its significance value 0,049. Whereas audit committee did not affected negatively toward voluntary disclosure.
Dosen Pembimbing: | unspecified | unspecified |
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Item Type: | Thesis (Bachelor) |
Additional Information: | Pembimbing: Iwan Fakhrudin, SE.,M.Si. |
Uncontrolled Keywords: | voluntary disclosure, profitability, firm size, and corporate governance mechanism |
Subjects: | H Social Sciences > HF Commerce > HF5601 Accounting |
Divisions: | Fakultas Ekonomi dan Bisnis > Akuntansi S1 |
Depositing User: | Dan Kh |
Date Deposited: | 11 Nov 2017 02:37 |
Last Modified: | 12 Jun 2024 07:20 |
URI: | http://repository.ump.ac.id/id/eprint/5289 |
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