Tata Kelola Perusahaan Dan Pengungkapan Sukarela

Authors

  • Irza Shara Hervina Universitas Diponegoro
  • Riska Forma Madania Universitas Dian Nuswantoro
  • Herry Subagyo Universitas Dian Nuswantoro

DOI:

https://doi.org/10.51903/e-bisnis.v15i1.1133

Keywords:

GCG, . voluntary disclosure, foreign ownership, institutional ownership

Abstract

This study examines the correlation between corporate governance and voluntary disclosure of information. The sample used was companies that conducted an IPO on the Indonesia Stock Exchange in 2018. Using purposive sampling technique, 129 data were obtained. The analytical tool used was multiple regression analysis with SPSS version 25. The study found that the number of board of directors influenced voluntary disclosure of information, while foreign  ownership, institutional ownership, management  ownership, public share ownership, independent commissioners, and audit committees were not found to influence voluntary disclosure.GCG, . voluntary disclosure, foreign   ownership, institutional ownership 

References

Purnomo, H., dan Bernawati, Y. (2020). Pengaruh Efektivitas Komite Audit, Efektivitas Internal Audit dan Kualitas Audit terhadap Pengungkapan Sukarela. E-Jurnal Akuntansi, 30(4), 861–873.

Agusti, H. E., dan Oktavianna, R. (2019). Pengaruh Porsi Kepemilikan Publik, Proporsi Dewan Komisaris Independen, dan Ukuran Kap terhadap Pengungkapan Sukarela. Jurnal Akuntansi Berkelanjutan Indonesia, 2(1), 93–103.

Pontoh, G. T., Arifuddin, A., Mangngalla’, M., dan Buleng, A. A. D. L. (2021).

Pengaruh Karakteristik Perusahaan, Efektivitas Komite Audit, dan Kualitas Audit terhadap Pengungkapan Sukarela. Accounting Profession Journal, 3(1), 36–53.

Neliana, T. (2018). Pengungkapan Sukarela Laporan Tahunan Dan Faktor-Faktor

Yang Mempengaruhi. Jurnal Akuntansi Dan Keuangan, 7(1), 79–98.

Harventy, G. (2020). The Role Of Corporate Governance Improving Voluntary Disclosure. Jurnal Reviu Akuntansi Dan Keuangan, 10(3), 602–613.

Eng, L. and Mak, Y. (2003) Corporate Governance and Voluntary Disclosure. Journal of Accounting and Public Policy, 22, 325-345

Donnelly, R., & Mulcahy, M. (2008). Board structure, ownership, and voluntary disclosure inIreland. Corporate Governance: An International Review, 16(5), 416–429.

Akhtaruddin, M. and Haron, H. (2010), "Board ownership, audit committees' effectiveness and corporate voluntary disclosures", Asian Review of Accounting, Vol. 18 No. 1, pp. 68-82

Albitar, K. (2015) Firm Characteristics, Governance Attributes and Corporate Voluntary Disclosure: A Study of Jordanian Listed Companies. International Business Research, 8, 1-10

Abdul Rauf. 2018. Analisis Pengaruh Diferensiasi, Promosi Dan Positioning Terhadap Keputusan Pembelian. ISSN: 2302-3449 I e-ISSN: 2580- 9490.Vol.7

Alnabsha, A., Abdou, H. A., Ntim, C. G., dan Elamer, A. A. (2018). Corporate boards, ownership structures and corporate disclosures : Evidence from a developing country. Journal of Applied Accounting Research, 19(1), 20–41.

Azzahra, A. (2020). Pengaruh Mekanisme Corporate Governance terhadap Luas Pengungkapan Sukarela pada Laporan Tahunan. Aliansi : Jurnal Manajemen Dan Bisnis, 13(1), 115–120. https://doi.org/10.46975/aliansi.v13i1.15

Elmagrhi, M. H., Ntim, C. G., dan Wang, Y. (2016). Antecedents of voluntary corporate governance disclosure: a post-2007/08 financial crisis evidence from the influential UK Combined Code. Corporate Governance (Bingley), 16(3),

Maesaroh, H. N. A. (2020). Pengaruh Struktur Kepemilikan Saham, Ukuran Perusahaan, Dan Profitabilitas Terhadap Pengungkapan Sukarela. Journal of Islamic Finance and Accounting, 3(2),168–183.

Serly. (2018). Analisis Pengaruh Struktur Kepemilikan dan Karakteristik Dewan Terhadap Kinerja Perusahaan Pada Perusahaan yang Terdaftar di Bursa Efek Indonesia. Global Financial Accounting Journal, 2(1), 71–85. http://repository.uib.ac.id/id/eprint

Zedija, K. (2020). Tata Kelola dan Pengungkapan Sukarela Perusahaan Barang Konsumsi Corporate governance and Voluntary Disclosure on Consumer Goods Companies. Jurnal Universitas International Batam, 1(1), 151–160.

Gyapong, E., dan Afrifa, G. A. (2019). The simultaneous disclosure of shareholder and stakeholder corporate governance practices and their antecedents. International Journal of Finance and Economics, 24(1), 260–287.

Hasperi, P., Sri Rahayu, dan Wiralestari. (2020). Analysis of Factors Leverage, Liquidity, Profitability, Company Sizes, Managerial Ownership, and Institutional Ownership That Influences Voluntary Disclosure (Empirical Study of Companies in The Basic Industry And Chemicals, Miscellneus Industry and Con. Jurnal Akuntansi dan Keuangan Unja, 5(1), 59–72.

Khlif, H., Ahmed, K., dan Souissi, M. (2017). Ownership structure and voluntary disclosure: A synthesis of empirical studies. Australian Journal of Management, 42(3), 376–403

Nainggolan, A. (2017). Pengaruh Struktur Kepemilikan Dan Dewan Komisaris Terhadap Tingkat Pengungkapan Sukarela Pada Perusahaan Manufaktur Di Indonesia Yang Terdaftar Di BEI. Jurnal Akuntansi Dan Keuangan Methodist, 1(1), 1–9

Sarhan, A. A., dan Ntim, C. G. (2019). Corporate boards, shareholding structures and voluntary disclosure in emerging MENA economies. Journal of Accounting in Emerging Economies, 9(1), 2–27

Wijayani, D. R., Budiman, N. A., dan Mulyani, S. (2019). Pengaruh Corporate Governance terhadap Voluntary Disclosure (Studi kasus pada Perusahaan Manufaktur di Bursa Efek Indonesia pada tahun 2015-2017). Majalah Ilmiah Solusi, 17(4), 45–62

Yusuf, M. A., Fodio, M. I., dan Nwala, M. N. (2018). Effect of Ownership Structure on Voluntary Disclosure of Listed Financial Firms in Nigeria. International Journal of Economics, Commerce and Management, 6(10), 493–515

Susana Iriyani, 2008, “Penerapan Tata Kelola Usaha”, internet, diakses Rabu, 2April 2008, 12:09

Hamdani. (2016). Tinjauan Etika dalam Praktik Bisnis (Asli). Mitra Wacana Media.Jakarta

Hidayat, M. (2017). Faktor-Faktor Yang Mempengaruhi Pengungkapan Sukarela Pada Laporan Tahunan Sektor Perbankan Di Bursa Efek Indonesia. Jurnal Dimensi, 6(1), 151–172

Alrabba, H. M., Abu Haija, A. A., AlQudah, A. M., dan Azzam, M. J. (2018). The mediating role of foreign ownership in the relationship between board characteristics and voluntary disclosures of Jordanian banks. Academy of Accounting and Financial Studies Journal, 22(6), 1–16.

Suwasono, H. (2018). Analisis Faktor-Faktor yang Mempengaruhi Luas Pengungkapan Sukarela dan Implikasinya terhadap Asimetri Informasi (Studi Empiris pada Perusahaan sektor Industri Barang Konsumsi yang terdaftar di Bursa Efek Indonesia Tahun 2010-2011). Angewandte Chemie International Edition, 30(02), 106–126

. Almilia, L.S., dan Prayoga, E.B. 2013. “Pengaruh Kepemilikan dan Ukuran perusahaan Terhadap Pengungkapan Manajemen Risiko”. Jurnal Akuntansi dan Keuangan. Vol 14. No.1 (Maret). Hal. 1-19.

Hakim, Muhammad Lukman;, And Dedik Nur Triyanto. 2019. Analysis Of The Effect Of Public Ownership , Size Of The Board Of Commissioners , Leverage , And Company Size On Disclosure Of Risk Management ( An.” E-Proceeding Of Management 6(2): 2963–72.

Saputro, C. and Bambang, S. (2014) ‘Pengaruh struktur kepemilikan, leverage, dan ukuran perusahaan terhadap pengungkapan manajemen risiko’, Jurnal Ilmu & Riset Akuntansi, 3(2), pp. 1-19.

Zaheer, N. (2013). Effects of duality , board size and board composition on corporate governance disclosure in Pakistan. International SAMANM Journal of Finance and Accounting ISSN 2308-2356 October 2013, Vol. 1, No. 3, 1(3), 1–16.

Elfeky, M. I. (2017). The extent of voluntary disclosure and its determinants in emerging markets: Evidence from Egypt. Journal of Finance and Data Science, 3(1–4), 45–59.

Alfraih, M. M. (2017). The value relevance of intellectual capital disclosure: empirical evidence from Kuwait. Journal of Financial Regulation and Compliance, 25,1

Maram Muneer Al Maskati & Allam Mohammed Mousa Hamdan, 2017. "Corporate governance and voluntary disclosure: evidence from Bahrain," International Journal of Economics and Accounting, Inderscience Enterprises Ltd, vol. 8(1), pages 1-28.

Chakroun, R. (2013), “Family control, Board of Directors’ independence and extent of voluntary disclosure in the annual reports: case of Tunisian Companies”, Journal of Business Studies Quarterly, Vol. 5 No. 1, pp. 22-34

Purwaningsih, E., dan Wibowo, M. N. K. (2020). Pengaruh Corporate Governance, Karakteristik Perusahaan, dan Kesulitan Keuangan terhadap Pengungkapan Sukarela pada Laporan Tahunan Perusahaan (Studi Empiris pada Perusahaan Manufaktur Yang Terdaftar di Bursa Efek Indonesia Periode 2016-2018). Media Akuntansi, 32(01), 1–18.

Ivone, dan Chandra, B. (2021). Analisis Pengaruh Tata Kelola Perusahaan Terhadap Pengungkapan Sukarela pada Perusahaan Keluarga. Jesya (Jurnal Ekonomi dan Ekonomi Syariah), 4(1), 322–334.

F. Febryantahanuji and Hannief Giarni, “INFLUENCE OF ORGANIZATIONAL CLIMATE AND JOB SATISFACTION ON EMPLOYEE PERFORMANCE WITH LEADERSHIP AS A MODERATING VARIABLE”, BIJMT, vol. 2, no. 2, pp. 81-85, Jun. 2022.

Sumantri, dan Mardianto. (2018). Mekanisme Tata Kelola dan Perencanaan Suksesi terhadap Kinerja Perusahaan Keluarga yang Dikendalikan Anggota Keluarga dan Bukan Anggota Keluarga di Indonesia. Global Financial Accounting Journal,

Fatmawati, R., Astuti, D. W., dan Suhardjanto, D. (2018). Peran Corporate Governance dalam Meningkatkan Voluntary Disclosure. Jurnal Akuntansi Multiparadigma, 9(1), 57–69

Birawanto, M. F. (2019). Pengaruh Good Corporate Governance terhadap Pengungkapan Sukarela dalam Laporan Tahunan (Studi Empiris pada Perusahaan Manufaktur yang terdaftar di Bursa Efek Indonesia Tahun 2015-2017). Journal of Chemical Information and Modeling, 8(1), 1–17.

Downloads

Published

2023-05-08

How to Cite

Irza Shara Hervina, Riska Forma Madania, & Herry Subagyo. (2023). Tata Kelola Perusahaan Dan Pengungkapan Sukarela. E-Bisnis : Jurnal Ilmiah Ekonomi Dan Bisnis, 15(1), 216–224. https://doi.org/10.51903/e-bisnis.v15i1.1133