PENGARUH CORPORATE GOVERNANCE TERHADAP PENGUNGKAPAN INFORMASI

Megasari, Dewi PENGARUH CORPORATE GOVERNANCE TERHADAP PENGUNGKAPAN INFORMASI. KAJIAN AKUNTANSI, 5 (2). pp. 118-124. ISSN 1907-1442

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                  Abstract

                  This study aimed to observe the effect of the implementation of corporate governance disclosure. Implementation of corporate governance and disclosure are two subjects that can protect investors from the asymmetry of information. The sampling method used is purposive sampling from the population selected by certain criteria, ie fi rms that enter in by IICG peringkatan of the year 20052007.Data analyzed by multiple regression. The study concluded that corporate governance can signifi cantly affect a company's level of disclosure. Companies with high corporate governance index will reveal better information in the fi nancial statements of the company. Similarly, on the contrary, companies that provide high-disclosure in the fi nancial statements will show that the implementation of Corporate Governance in the company, the better. Keywords: : Corporate Governance and Disclosure.

                  Item Type: Article
                  Subjects: 300 Ilmu Sosial
                  Divisions: Fakultas Ekonomi > Akuntansi
                  Depositing User: Sri Lestari
                  Date Deposited: 11 Sep 2013 13:01
                  Last Modified: 11 Sep 2013 13:01
                  URI: http://repository.upnyk.ac.id/id/eprint/6659

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