PENGARUH MEKANISME CORPORATE GOVERNANCE DAN PROPRIETARY COST TERHADAP LUAS PENGUNGKAPAN SUKARELA SERTA IMPLIKASINYA TERHADAP NILAI PERUSAHAAN (Studi Empiris pada Perusahaan yang Terdaftar di BEI Tahun 2015)
Abstract
This study aims to analyze the influence of corporate governance mechanism and proprietary cost towards voluntary disclosure and the implication on firm value. The population in this study are all of componies listed on the Stock Exchange in the period of 2015. In this study, sample of 105 companies were selected using purposive sampling. Analysis tool used in this study is the Multiple Regression Analysis (MRA) and Simple Regression Analysis (SRA). This result is indicate that the size of the board of commissioners has positive effect on voluntary disclosure with a significantly level of 0,00. The voluntary disclosure has positive effect on the firm value with a significantly level of 0,00. The institutional ownership, the managerial ownership, proprietary cost, and the proportion of independent commissioners has no significantly effect on voluntary disclosure.