PERAN CORPORATE GOVERNANCE DALAM MENINGKATKAN VOLUNTARY DISCLOSURE

Jurnal Akuntansi Multiparadigma

Dessy Widya Astuti¹  Djoko Suhardjanto¹  Rini Fatmawati¹ 

[1] Universitas Sebelas Maret;

关键词: the audit committee acts to ensure compliance with financial reporting;    including voluntary disclosure. Nevertheless;    corporate governance;    voluntary disclosure;    komite audit;    dewan komisaris;    voluntary disclosure;    komite audit;    dewan komisaris;   

DOI  :  

来源: DOAJ

【 摘 要 】

Abstract: The Role of Corporate Governance in Increasing Voluntary Disclosure. The purpose of this study is to examine the effect of a number of corporate governance variables on the level of voluntary disclosure. Data analysis was done by multiple linear regression test. This study shows that public ownership and audit committee have an effect on voluntary disclosure level. These indicate that there is an increase in voluntary disclosure demands. In addition, the audit committee acts to ensure compliance with financial reporting, including voluntary disclosure. Nevertheless, the board of commissioners and independent commissioners can’t influence voluntary disclosure because it emphasizes supervision on the mandatory disclosure.

【 授权许可】

Unknown