| dc.contributor.author | GUNAWAN, BARBARA | |
| dc.contributor.author | ISMAYANI, DESI | |
| dc.date.accessioned | 2016-09-30T04:55:22Z | |
| dc.date.available | 2016-09-30T04:55:22Z | |
| dc.date.issued | 2016-02-20 | |
| dc.identifier.uri | http://repository.umy.ac.id/handle/123456789/3946 | |
| dc.description.abstract | This study aims to analyze the influence between sustainability disclosure statements with the structure of ownership and corporate governance mechanism. ownership structures in this study uses with institutional and foreign ownership, while the corporate governance mechanism of in this uses with the number of meetings of the Board of Directors, the meetings of the audit committee and the corporate governance committe. The population in this study are all companies listed on the Indonesia Stock Exchange (IDX) during the period 2011 to 2014. The technique of sampling with a purposive sampling method. The number of companies that are only sampled 14 so that the total sample research for four years is 56 a companies that publish reports on sustainability and have complete data related variables used in the study. Methods of analysis used is multiple regression using SPSS 15.0 program.
The results of this research show that the positive effect of institutional ownership with a level of significance of 0.008. Positive and influential foreign ownership level of significance of 0.015. The number of meetings of the Board of Directors, the number of meetings of the audit committee and the governance committe has no effect significantly with the level of disclosure reports sustainability. | en_US |
| dc.subject | Sustainability Reporting Disclosure | en_US |
| dc.subject | Institutional Ownership | en_US |
| dc.title | PENGARUH STRUKTUR KEPEMILIKAN DAN MEKANISME CORPORATE GOVERNANCE TERHADAP TINGKAT PENGUNGKAPAN LAPORAN KEBERLANJUTAN | en_US |
| dc.type | Article | en_US |
