FAKTOR-FAKTOR YANG MEMPENGARUHI LUAS PENGUNGKAPAN CORPORATE GOVERNANCE DALAM LAPORAN TAHUNAN PERUSAHAAN

Abstract

This research aimed to examine the effect of firm size, companies’ listing age, dispersion ownership, leverage, and profitability on disclosure of Corporate Governance of Finance companies which were listed on Indonesia Stock Exchange. The research was quantitative. Moreover, the data collection technique used purposive sampling. In line with this, there were 294 observations from 49 finance companies which were listed on Indonesia Stock Exchange during 2014-2019 as the sample. Furthermore, the data analysis technique used multiple linear regression. The research result concluded that firm size had a positive effect on disclosure of Corporate Governance of Finance companies. On the other hand, companies’ listing age did not affect disclosure of Corporate Governance of Finance companies. Likewise, dispersion ownership did not affect disclosure of Corporate Governance of Finance companies. In contrast, leverage had a positive effect on disclosure of Corporate Governance of Finance companies. Meanwhile, profitability did not affect disclosure of Corporate Governance of Finance companies.
Keywords: factors which affect, disclosure of corporate governance, annual report