Pengaruh Struktur Kepemilikan, Ukuran Komite Audit dan Kualitds Audit Terhadap Luas Pengungkapan Kompensasi Manajemen Kunci di Laporan Keuangan  

Oleh:

Astasari, Kristiana Gabriela Astri ; Nugrahanti, Yeterina Widi

Jenis: Article from Journal - ilmiah nasional - tidak terakreditasi DIKTI - non-atma jaya
Dalam koleksi: DeReMa (Development Research of Management) - Jurnal Manajemen vol. 10 no. 02 (Sep. 2015), page 162-182.
Topik: ownership structure; financial statement; executive compensation; audit committee
Fulltext: DD2916210022015.pdf (7.98MB)

Ketersediaan

Perpustakaan Pusat (Semanggi) Nomor Panggil: DD29 Non-tandon: tidak ada Tandon: 1

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Isi artikel

The purpose of this study is to investigate the effect of ownership structure and audit committee's size to the disclosure of executive management compensation in the Financial Statement. The research 's samples are 125 manufacturing companies that listed in Indonesia Stock Exchange in 2012. The results of this research show that managerial ownership and audit committee's size does not have a significant effect to the disclosure of executive management compensation in the Financial Statements. Besides that, institutional ownership has a negative significant effect to the disclosure of executive management compensation in the Financial Statements.

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