PENGARUH MEKANISME CORPORATE GOVERNANCE TERHADAP TINGKAT KEPATUHAN MANDATORY DISCLOSURE (Studi Empiris pada Perusahaan Perbankan Tahun 2014-2015)
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.