| dc.contributor.advisor | WIDIASTUTI, HARJANTI | |
| dc.contributor.author | RACHMAWATI, FARWA | |
| dc.date.accessioned | 2017-05-09T02:30:12Z | |
| dc.date.available | 2017-05-09T02:30:12Z | |
| dc.date.issued | 2017-01-27 | |
| dc.identifier.uri | http://repository.umy.ac.id/handle/123456789/10368 | |
| dc.description | Penelitian ini bertujuan untuk menganalisis mekanisme corporate governance
terhadap tingkat kepatuhan mandatory disclosure. Proses identifikasi item tingkat
kepatuhan mandatory disclosure menggunakan checklist BAPEPAM LK No. VIII G.7
tahun 2012. Mekanisme corporate governance yang digunakan antara lain adalah
jumlah anggota dewan komisaris, persentase rapat dewan komisaris, proporsi
komisaris independen dan jumlah anggota komite audit.
Sampel penelitian ini adalah perusahaan perbankan yang terdaftar pada Bursa
Efek Indonesia (BEI) periode 2014-2015. Alat analisis untuk menguji hipotesis yaitu
analisis regresi berganda dengan menggunakan program SPSS 21.0.Hasil peneliti an
menunjukkan bahwa jumlah anggoita dewan komisaris berpengaruh positif terhadap
tingkat kepatuhan mandatory disclosure. Sedangkan persentase rapat dewan komisaris
berpengaruh negatif terhadap tingkat kepatuhan mandatory disclosure. Proporsi
komisaris independen dan jumlah anggota komikte audit tidak berpengaruh terhadap
tingkat kepatuhan mandatory disclosure | en_US |
| dc.description.abstract | This study aims to analyze the mechanism of corporate governance in
compliance level of mandatory disclosure. The identification process of compliance of
mandatory disclosure used item checklist issued by BAPEPAM LK number VIII.G.7
2012. Corporate governance mechanisms used in this research are total member of
board commisioners, percentage of board commisioner meetings, proprtion of
independent commisioners and total member of audit committe.
The samples in this reaserch were banking companies listed in Indonesia Stock
Exchange (ISX) year 2014-2015. The analysis tool in order to test the hypothesis was
multiple regression by using SPSS 21.0. The result of this study indicates that total
member of board commisioner has positive effect on compliance level of mandatory
disclosure. While the percentage of board commisioner meetings has negative effect
on compliance level of mandatory disclosure. Proportion of independent commisioners
and total member of audit committe doesn’t any effect on compliance level of
mandatory disclosure. | en_US |
| dc.publisher | FE UMY | en_US |
| dc.subject | mandatory disclosure, member of board commisioners, percentage of board commisioner meetings, proprtion of independent commisioners and total member of audit committe. mandatory disclosure, jumlah anggota dewan komisaris, persentase rapat dewan komisaris, proporsi komisaris independen, jumlah anggota komite audit. | en_US |
| dc.title | PENGARUH MEKANISME CORPORATE GOVERNANCE TERHADAP TINGKAT KEPATUHAN MANDATORY DISCLOSURE (Studi Empiris pada Perusahaan Perbankan Tahun 2014-2015) | en_US |
| dc.type | Thesis
SKR
F E
479 | en_US |
