SETIYORENI, SETIYORENI (2012) PENGARUH PROPORSI KEPEMILIKAN INSTITUSIONAL, UKURAN KOMISARIS INDEPENDEN, DAN UKURAN KOMITE AUDIT TERHADAP LUAS PENGUNGKAPAN SUKARELA PADA PERUSAHAAN MANUFAKTUR. Undergraduate thesis, STIE Perbanas Surabaya.
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Abstract
The purpose of this study is to determine whether voluntary disclosure related to the proportion of institutional ownership, the size of an independent commissioner and the size of audit committees. Factors that are used consist of proportion of institutional ownership, the size of an independent commissioner and the size of audit committees.The aims of this study using data covering the period 2008-2009 the manufacturing companies listed on the Indonesian Stock Exchange (IDX). Data obtained from the Indonesian Capital Market Directory (ICMD). The samples of this study are consist of eighty nine companies. Data analyzed classic assumption test, and the examination of the hypothesis use model of multiple linier regression.The results of this study indicate that the proportion of institutional ownership, the size of an independent commissioner and the size of audit committees is not related to the extensive voluntary disclosure. Keyword : voluntary disclosure, institutional ownership, independent commissioner, audit committees.
| Item Type: | Thesis (Undergraduate) |
|---|---|
| Subjects: | 600 - TECHNOLOGY > 650 - 659 MANAGEMENT & PUBLIC RELATIONS > 657 - ACCOUNTING 600 - TECHNOLOGY > 650 - 659 MANAGEMENT & PUBLIC RELATIONS > 657 - ACCOUNTING > 657.45 - AUDITING |
| Divisions: | Bachelor of Accountancy |
| Depositing User: | Perpustakaan Universitas Hayam Wuruk Perbanas |
| Date Deposited: | 23 Jul 2016 06:45 |
| Last Modified: | 02 Jul 2018 08:26 |
| URI: | http://eprints.perbanas.ac.id/id/eprint/182 |
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