Corporate Governance and Strategic Management Accounting Disclosure

Indonesian Journal of Sustainability Accounting and Management

Agung Nur Probohudono¹  Setianingtyas Honggowati²  Rahmawati Rahmawati³  Y. Anni Aryani⁴ 

[1] [Scopus ID: 55621116200] Universitas Sebelas Maret, Department of Accounting, Surakarta, Indonesia;[Scopus ID: 57021776600] Universitas Sebelas Maret, Department of Accounting, Surakarta, Indonesia;[Scopus ID: 57188733754] Universitas Sebelas Maret, Department of Accounting, Surakarta, Indonesia;[Scopus ID: 57191042768] Universitas Sebelas Maret, Department of Accounting, Surakarta, Indonesia

关键词: strategic management accounting disclosure;    board size;    independent board;    managerial ownership;    firm size;    profitability;    leverage.;   

DOI  :  10.28992/ijsam.v1i1.24

学科分类：地球科学(综合)

来源: Universitas Pasundan

【 摘 要 】

The aim of this study is to examine the corporate governance influence on strategic management accounting disclosure. The strategic management accounting disclosure in this study was measured by the disclosure level regarding strategic management accounting published in the company's annual report according to the index (made by the author). The corporate governance is proxied by board size, independent board, and managerial ownership. The data of this study are 497 manufacturing companies in Indonesia in the period of 2011-2015 and the method employed in this study is regression analysis method. The findings show that board size has significant positive influence on the disclosure level of strategic management accounting of manufacturing companies in Indonesia, and the proportion of independent board does not influence SMA disclosure, while managerial ownership has negative influence the disclosure level of strategic management accounting.

【 授权许可】

CC BY