IMPLIKASI CORPORATE GOVERNANCE DALAM PELAKSANAAN INTEGRATED REPORTING PADA BUMN NONKEUANGAN

Jurnal Akuntansi Multiparadigma

Daniel T H Manurung¹  Dini Wahjoe Hapsari²  Vennika Qashash² 

[1] Sekolah Tinggi Ilmu Ekonomi Widya Gama;Universitas Telkom;

关键词: direksi;    integrated reporting;    pelaporan;   

DOI  :  10.21776/ub.jamal.2019.10.3.31

来源: DOAJ

【 摘 要 】

Abstract: Corporate Governance Implication in Integrated Reporting Implementation on Non-Financial SOEs. This study seeks to examine the implications of corporate governance and the active involvement of company personnel in making integrated reporting. The method used is panel data regression on 64 non-financial and indexed government stock company data on the Indonesia Stock Exchange in the 2014-2017 period. Corporate governance in this non-financial SOE has been implemented well. The central pillar in carrying out company policy in the preparation of financial reporting is the directors. To maintain it, directors and commissioners are chosen not only through a lengthy selection process and without interference from the government as the largest shareholder.

【 授权许可】

Unknown