Profitability and Corporate Governance Disclosure: an Indonesian Study  

Oleh:

Kusumawati, Dwi Novi

Jenis: Article from Journal - ilmiah internasional - terdaftar di DIKTI
Dalam koleksi: The Indonesian Journal of Accounting Research (Jurnal Riset Akuntansi Indonesia) vol. 10 no. 2 (May 2007), page 131-146.
Topik: Corporate Governance; Voluntary Disclosure; Profitability

Ketersediaan

Perpustakaan Pusat (Semanggi) Nomor Panggil: RR17.6 Non-tandon: 1 (dapat dipinjam: 0) Tandon: tidak ada

Lihat Detail Induk

Isi artikel

This research aims to test empirically the relationship between profitability and the level of corporate governance voluntary disclosure. Thre are two streams of research regarding the direction of relationship between those of research regarding the direction of relationship between two variables, making it interisting to be tested statistically in the context of corporate governance disclosure. The GCG disclosure level is measured using 161 items recommended by GCG Codes which are developed by KNKCG (2001). data are taken from annual reports 2002. The result shows taht, after controlling the model by several variables usually used in the disclosure research, profitability are negatively correlated with CGC disclosure. In other words, companies tend to give more comprehensive GCG disclosure when facing a slowdown in profitability measurements. Therefore, market has to take cautions in considering the GCG disclosure given by public companies since it could be used by management to cover bad performance.

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