Analisis Responsivitas Ketaatan Emiten Terhadap Aturan Board Governance: Studi Kasus Perusahaan di Bursa Efek Jakarta  

Oleh:

Nuryanah, Siti

Jenis: Article from Journal - ilmiah nasional - terakreditasi DIKTI
Dalam koleksi: Jurnal Akuntansi dan Keuangan Indonesia vol. 1 no. 2 (Dec. 2004), page 105-127.
Topik: Responsivitas; Ketaatan; Board Governance
Fulltext: AA71_01-02_Siti Nuryanah.pdf (408.52KB)

Ketersediaan

Perpustakaan Pusat (Semanggi) Nomor Panggil: AA71.1 Non-tandon: 1 (dapat dipinjam: 0) Tandon: tidak ada

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Isi artikel

This study is to analyze the responsiveness of companies' compliance with the regualtion of board governance structure, authorized by Jakarta Stock Exchange (JSX). The study observes all companies that were listed in JSX in 2002. The objectives of this study are to describe the differences of the compliance responsiveness and to examine whether the asset's size,t he age of emiten listed in JSX, and the industries are the explanatory variables of the board governance structure. The study finds that the responsiveness of listed companies' compliance categorized by the industries is significantly different. The study also finds that the responsiveness of listed compnaies' compliance categorized by the asset's size and the age of emiten listed in JSX is not significantly different. The listed compnaies in the banking and financial sector industry are more responsive to comply with the board governance regulation than the other listed companies int he other industries. The result of the study is consistent with some empirical studies finding that the companies' board governance structure is because of industry factor.

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