APRILIANINGRUM, ANGGRIA (2016) PENGARUH CORPORATE GOVERNANCE DAN KARAKTERISTIK PERUSAHAAN TERHADAPLUAS PENGUNGKAPAN SUKARELAMELALUI WEBSITE PERUSAHAAN. Undergraduate thesis, STIE PERBANAS SURABAYA.
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Abstract
The number of internet users in Indonesia has increased continuously. It should be expected to improve the quality of corporate disclosure (financial and nonfinancial) to publish the information for stakeholders at low cost. The purpose of this study was to determine the effect of corporate governance the firm characteristics to the large of voluntary disclosure by the company website. Corporate governance examined in this study are managerial ownership, institutional ownership and dispersion (public) ownership. While firm characteristics examined in this study are leverage and profitability. The sampling method of the data using purposive sampling method. The population of this study is all manufacturing companies listed in Indonesian Stock Exchange in 2014 and the sample of this study include 80 companies. The data of this study were tested using multiple regression analysis. The results of this research found that profitability is significant and positive effect to the large of voluntary disclosure by the company website. Meanwhile, managerial ownership, institutional ownership, dispersion (public) ownership and leverage has no significant effect of the large of voluntary disclosure by the company website. Keywords: voluntary disclosure, company website, corporate governance, firm characteristics
| Item Type: | Thesis (Undergraduate) |
|---|---|
| Subjects: | 600 - TECHNOLOGY > 650 - 659 MANAGEMENT & PUBLIC RELATIONS > 657 - ACCOUNTING > 657.042 - FINANCIAL ACCOUNTING |
| Divisions: | Bachelor of Accountancy |
| Depositing User: | Perpustakaan Universitas Hayam Wuruk Perbanas |
| Date Deposited: | 09 Jan 2018 07:15 |
| Last Modified: | 09 Jan 2018 07:15 |
| URI: | http://eprints.perbanas.ac.id/id/eprint/3071 |
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