Pengaruh Implementasi Corporate Governance Terhadap Pengungkapan Sukarela (Studi Empiris Pada Perusahaan Manufaktur Yang Terdaftar Di Bursa Efek Indonesia Periode 2017-2021)

Nauval Rifky Mipisca, Ratna Septiyanti
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Abstract

The purpose of this study is to identify and analyze how much influence the implementation of Corporate Governance has on voluntary disclosure of manufacturing companies listed on the Indonesian Stock Exchange for the 2017-2021 period. There are four principles that must be applied so that the objectives of good corporate governance can be achieved, namely fairness, accountability, transparency and responsibility. Therefore, it is mandatory for all organs in the company to implement these principles, so in this research the author uses the variables independent board of commissioners, managerial ownership, and institutional ownership for voluntary disclosure. The population in this research is all manufacturing sector companies listed on the Indonesia Stock Exchange during the observation period, namely 2017-2021. The sample determination in this research was carried out using non-probability purposive judgment sampling, where the sample was determined based on certain criteria determined by the author and has limitations in terms of generalization. The results indicate that partially, the variables of independent board of commissioners and managerial ownership do not affect voluntary disclosure in the company's annual reports. However, institutional ownership variable significantly influences voluntary disclosure in the company's annual reports.
公司治理实施对自愿性信息披露的影响(对 2017-2021 年期间在印度尼西亚证券交易所上市的制造业公司的实证研究)
本研究旨在确定和分析公司治理的实施对 2017-2021 年期间在印尼证券交易所上市的制造业公司自愿披露信息的影响程度。要实现良好的公司治理目标,必须遵循四项原则,即公平、问责、透明和责任。因此,公司的所有机关都必须执行这些原则,所以在本研究中,作者使用了独立董事、经理所有权和机构所有权这三个变量来进行自愿披露。本研究的研究对象是观察期内(即 2017-2021 年)在印尼证券交易所上市的所有制造业公司。本研究的样本确定采用非概率目的性判断抽样法,即根据作者确定的某些标准确定样本,在普适性方面有一定的局限性。研究结果表明,独立董事变量和经理所有权变量部分不影响公司年报中的自愿披露。然而,机构所有权变量对公司年报中的自愿披露有重大影响。
本文章由计算机程序翻译,如有差异,请以英文原文为准。
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