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)
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.