| dc.contributor.advisor | HARJANTI WIDIASTUTI | |
| dc.contributor.author | RAHMADHANI, RAHMADHANI | |
| dc.date.accessioned | 2017-01-12T07:14:49Z | |
| dc.date.available | 2017-01-12T07:14:49Z | |
| dc.date.issued | 2016-12-16 | |
| dc.identifier.uri | http://repository.umy.ac.id/handle/123456789/8260 | |
| dc.description | Penelitian ini bertujuan untuk menguji pengaruh struktur corporate
governance terhadap mandatory disclosure pada perusahaan manufaktur yang
terdaftar di Bursa Efek Indonesia periode 2013-2015. Variabel yang diuji dalam
penelitian ini terdiri dari kepemilikan manajerial, kepemilikan institusional,
proporsi komisaris independen, jumlah rapat dewan komisaris, jumlah anggota
dewan komisaris dan jumlah anggota komite audit.Penelitian ini menggunakan
metode purposive sampling,diperoleh 120 perusahan manufaktur di Indonesia.
Pengujian yang dilakukan antara lain: statistik deskriptif, asumsi klasik, regresi
berganda, koefisien determinasi, F test dant test.
Hasil penelitian: 1) kepemilikan manajerial tidak berpengaruh terhadap
mandatory disclosure di Indonesia, 2) kepemilikan institusional tidak berpengaruh
terhadap mandatory disclosure di Indonesia, 3) proporsi komisaris independen
berpengaruh positif terhadap tingkat kepatuhan mandatory disclosure di Indonesia
4) jumlah rapat dewan komisaris berpengaruh negatif terhadap mandatory
disclosure di Indonesia, 5) jumlah anggota dewan komisaris tidak berpengaruh
terhadap mandatory disclosure di Indonesia, 6) jumlah anggota komite audit tidak
berpengaruh terhadap mandatory disclosure di Indonesia. | en_US |
| dc.description.abstract | This study aimed to verify the influence of corporate governance structure
to mandatory disclosure on Manufacturing companies listed in Indonesia Stock
Exchange period 2013-2015. The variables tested in this study consisted of
managerial ownership, institutional ownership, the proportion of independent
directors, the number of commissioners meeting, the number of commissioners
and the number of audit committee members. This study using purposive sampling
method in determining the number of samples used, obtained 120 Indonesian
manufacturing companies. Tests performed include: descriptive statistics,
classical assumptions, regression,coefficient of determination, F test and t test.
Results of the study: 1) managerial ownership did not affect the level of
compliance of mandatory disclosure in Indonesia, 2) institutional ownership did
not affect the level of compliance of mandatory disclosure in Indonesia, 3) the
proportion of independent directors positively affects the level of compliance of
mandatory disclosure in Indonesia, 4) the number of commissioners meeting
negatively affect the level of mandatory disclosure in Indonesia, 5) the number of
commissioners did not affect the level of compliance of mandatory disclosure in
Indonesia, 6) the number of audit committee members did not affect the level of
compliance of mandatory disclosure in Indonesia. | en_US |
| dc.publisher | FE UMY | en_US |
| dc.subject | Managerial ownership, institutional ownership, the proportion of independent directors, the number of commissioners meeting, the number of commissioners, the number of audit committee members, mandatory disclosure. Kepemilikan manajerial, kepemilikan institusional, Proporsi komisaris independen, jumlah rapat dewan komisaris, jumlah anggota dewan komisaris, jumlah anggota komite audit, mandatory disclosure. | en_US |
| dc.title | PENGARUH STRUKTUR CORPORATE GOVERNANCE TERHADAP TINGKAT KEPATUHAN MANDATORY DISCLOSURE DI INDONESIA (Studi Empiris pada Perusahaan Manufaktur yang terdaftar di Bursa Efek Indonesia tahun 2013-2015) | en_US |
| dc.type | Thesis
SKR
603 | en_US |
