PENGARUH TATA KELOLA PERUSAHAAN DAN UKURAN PERUSAHAAN TERHADAP TINGKAT KEPATUHAN PENGUNGKAPAN WAJIB PADA PERUSAHAAN SEKTOR MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA

ARIFIN, ZAENAL (2019) PENGARUH TATA KELOLA PERUSAHAAN DAN UKURAN PERUSAHAAN TERHADAP TINGKAT KEPATUHAN PENGUNGKAPAN WAJIB PADA PERUSAHAAN SEKTOR MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA. S1 thesis, Fakultas Ekonomi.

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Abstract

Zaenal Arifin, 2019: The Influence of Corporate Governance and Firm Size on Mandatory Disclosure of Manufacturing Sector Companies Registered at Indonesia Stock Exchange. Thesis paper. Department of Accounting, Faculty of Economic, Universitas Negeri Jakarta. Supervisor : (1) Dr. Etty Gurendrawati SE.,Akt.,M.Si. (2) Marsellisa Nindito, SE.,M.Sc.,AK.,CA This research aims to analyze the influence of Corporate Governance and Firm Size on Mandatory Disclosure of Manufacturing Sector Companies registered in Indonesia Stock Exchange. As the dependent variable in this research, mandatory disclosure was measured using the mandatory disclosure index. This study employs four independent variables: managerial ownership, independent commissioner, audit committee activity, and company size. Managerial ownership was measured through a comparative analysis between stocks owned by the managers and the outstanding shares. Independent commissioner was assessed by comparing the independent commissioner with the total amount of commissioner. Audit committee activity was quantified through the number of meetings scheduled by the audit committee. Lastly, company size was determined using the company’s natural log of total asset. The secondary data used in this paper is the population of Manufacturing Sector Companies registered at the BEI in 2017. The researcher made use of purposive sampling method in gathering the data of 68 companies. This study also employs multiple linear regression analysis to test the hypothesis using the software Eviews 8. Statistical analysis indicates the following results: company size has a significance value below 0,05 with a positive regression coefficient, managerial ownership has a significance value above 0,05 with a negative regression coefficient, independent commissionaire has a significance value above 0,05 with a negative regression coefficient, and audit committee activity has a significance value above 0,05 with a negative regression coefficient. From these results, it can be concluded that company size significantly influences mandatory disclosure submission. On the contrary, managerial ownership, independent commissionaire, and audit committee activity do not influence mandatory disclosure submission. Keyword : Managerial Ownership, Independent Commissionaire, Audit Committee activity, Company Size, Mandatory Disclosure.

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