PENGARUH CORPORATE GOVERNANCE, LEVERAGE DAN KONSERVATISME AKUNTANSI TERHADAP VOLUNTARY DISCLOSURE PADA SEKTOR INDUSTRI BARANG KONSUMSI

FITRIANTO, ARIF FIRMAN (2017) PENGARUH CORPORATE GOVERNANCE, LEVERAGE DAN KONSERVATISME AKUNTANSI TERHADAP VOLUNTARY DISCLOSURE PADA SEKTOR INDUSTRI BARANG KONSUMSI. Undergraduate thesis, STIE PERBANAS SURABAYA.

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Abstract

Consumptive behaviour of indonesian people in last 10 years was increased, it can to make companies in the consumer goods industry sector was growth significanly in every year. The companies growth need funding through loan nor issuing the stock. Companies funding needs could be met if stakeholders trust to the company. stakeholders will be sure if the company is more transparent to stakeholders through voluntary disclosure. The study aimed to examine influenced of corporate governance which is proxy by the size of the board of commissioners, independent commissioners, audit committee, leverage and accounting conservatism in consumer goods industry sector. The type of the research is quantitative research which use sample of 128 companies listed on the Indonesian stock exchange in 2012-2015. Based on multiple regression linear analysis, the results of the research indicate corporate governance which is proxy by the size of the board of commissioners influencing voluntary disclosure. Board of commissioner supervision can make company more transparent through giving suggestion to board of directors to give more voluntary information to minimize the possibility of asymmetry of information between the stakeholders with the company management. Key words : Voluntary Disclosure, Corporate Governance, Leverage, Accounting Consevatism

Item Type: Thesis (Undergraduate)
Subjects: 600 - TECHNOLOGY > 657 - ACCOUNTING > 657.042 - FINANCIAL ACCOUNTING
Divisions: Bachelor of Accountancy
Depositing User: Perpustakaan STIE Perbanas Surabaya
Date Deposited: 18 Aug 2017 02:32
Last Modified: 18 Aug 2017 02:32
URI: http://eprints.perbanas.ac.id/id/eprint/2797

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