Pengaruh Konsentrasi Kepemilikan, Ukuran Perusahaan, Dan Mekanisme Corporate Governance Terhadap Pengungkapan Sukarela  

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Nuryaman

Jenis: Article from Journal - ilmiah nasional - terakreditasi DIKTI
Dalam koleksi: Jurnal Akuntansi dan Keuangan Indonesia vol. 6 no. 1 (Jun. 2009), page 89-116.
Topik: Ownership concentration; Firms size; Corporate governance mechanisms; Voluntary disclosure.
Fulltext: AA71_06-01_Nuryaman.pdf (482.48KB)

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

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Isi artikel

The background phenomena or this study is the fact that low disclosure practice on the financial reporting. The objectives of the research are to find our empirical evidence of the effect of ownership concentration, firms size, and corporate governance mechanisms on voluntary disclosure. The corporate governance mechanisms of this research are composition of board of commissioner and audit quality. Audit quality were measure by industry specialize audit firm.

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