FAKTOR–FAKTOR YANG MEMPENGARUHI LUAS PENGUNGKAPAN CORPORATE GOVERNANCE DALAM LAPORAN TAHUNAN PERUSAHAAN MANUFAKTUR

Abstract

This research aimed to examine the effect of firm size, company’s year listing, dispertion ownership, profitability, leverage, commisioner board size, and audit quality on board disclosure of corporate governance. This research was a quantitative research. The population was 151 manufacturing companies which were listed on Indonesia Stock Exchange 2013–2017. While, the data collection technique used purposive sampling, in which the sample was based on criteria given. While, the data was secondary. Moreover, the data analysis technique multiple linear regression with SPSS 20.0. The research result concluded the firm size had positive effect on board disclosure of corporate governance. Likewise, dispertion ownership as well as commisioner board size had positive effect on board disclosure of corporate governance. On the other hand, company’s year listing did not affect board disclosure of corporate governance. Furthermore, profitability did not affect board disclosure of corporate governance. In addition, leverage as well as audit quality did not affect board disclosure of corporate governance.
Keyword : corporate governance, affecting factor, broad disclosure.