PENGARUH MEKANISME CORPORATE GOVERNANCE TERHADAP INTERNAL CONTROL DISCLOSURE PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA (BEI) PERIODE 2014-2016

Lias, Nira (2018) PENGARUH MEKANISME CORPORATE GOVERNANCE TERHADAP INTERNAL CONTROL DISCLOSURE PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA (BEI) PERIODE 2014-2016. Skripsi thesis, Universitas Tarumanagara.

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Abstract

Penelitian ini bertujuan untuk memperoleh bukti empiris mengenai pengaruh dari corporate governance terhadapinternal control disclosure pada perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia pada periode tahun 2014-2016.Corporate governance direpresentasikan oleh board independence, board size, ownership concentration, dan institutional ownership.Terdapat 128 perusahaan manufaktur yang menjadi sampel dalam penelitian ini. Hasil penelitian ini menunjukan bahwa board sizememiliki pengaruh yang signifikan positif terhadap internal control disclosure, sedangkan board independence,ownership concentration, dan institutional ownership tidak memiliki pengaruh yang signifikan. Secara simultan, hasil penelitian menunjukkan bahwa board independence, board size, ownership concentration, dan institutional ownershipmemiliki pengaruh terhadap internal control disclosure. Kata kunci:Internal Control Disclosure, Corporate Governance, Board Independence, Board Size, Ownership Concentration, Institutional Ownership The purpose of this research is to obtain empirical evidence about the influence of corporate governance to internal control disclosure on manufacturing companies that listed in Indonesian Stock Exchange within the year of 2014-2016. Corporate governance is representated by board independence, board size, ownership concentration, and institutional ownership. There are 128 manufacturing companies that become the sample of this research. The results shows that board size has positively significant influence to internal control disclosure, meanwhile board independence,ownership concentration, and institutional ownership have no significant influence. Simultaneously, the result of the research shows that board independence, board size, ownership concentration, and institutional ownership have influence to internal control disclosure. Keywords:Internal Control Disclosure, Corporate Governance, Board Independence, Board Size, Ownership Concentration, Institutional Ownership

Item Type:	Thesis (Skripsi)
Subjects:	Skripsi/Tugas Akhir Skripsi/Tugas Akhir > Fakultas Ekonomi
Divisions:	Fakultas Ekonomi > Akuntansi
Depositing User:	FE Perpus
Date Deposited:	03 May 2021 07:33
Last Modified:	20 Jun 2023 02:50
URI:	http://repository.untar.ac.id/id/eprint/27227

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