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Current Jurnal Kajian Akuntansi dan Bisnis Terkini
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Current Jurnal Kajian Akuntansi dan Bisnis Terkini
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PENGARUH MEKANISME CORPORATE GOVERNANCE TERHADAP TRANSPARANSI

descriptionPublicationkeyboard_double_arrow_right Article 25 Feb 2020Publisher:Lembaga Penelitian dan Pengabdian kepada Masyarakat Universitas RiauJournal:CURRENT: Jurnal Kajian Akuntansi dan Bisnis Terkini, volume 1, pages 51-66 (issn: 2721-2416, eissn: 2721-1819, Copyright policy )
Authors: Dian Ramadhani; Raja Adri Satriawan Surya; Arumega Zarefar;

doi: 10.31258/jc.1.1.52-67

PENGARUH MEKANISME CORPORATE GOVERNANCE TERHADAP TRANSPARANSI

Abstract

This study aims to examine the influence of corporate governance mechanisms to transparency. Corporate governance mechanisms examined in this study include internal mechanism consisting of: commissioners, managerial ownership, foreign ownership, debt financing, and audit quality. The population in this study is a registered company in Indonesia Stock Exchange for the period 2015 - 2018. The sample in this research determined by purposive sampling method with a total sample of 103 annual reports. Statistical tests showed that the board of directors, managerial ownership, foreign ownership, debt financing has no effect on the performance of the company while the quality of the audit have an impact on transparency.

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selected citations
These citations are derived from selected sources.
This is an alternative to the "Influence" indicator, which also reflects the overall/total impact of an article in the research community at large, based on the underlying citation network (diachronically).
BIP!Citations provided by BIP!
popularity
This indicator reflects the "current" impact/attention (the "hype") of an article in the research community at large, based on the underlying citation network.
BIP!Popularity provided by BIP!
influence
This indicator reflects the overall/total impact of an article in the research community at large, based on the underlying citation network (diachronically).
BIP!Influence provided by BIP!
impulse
This indicator reflects the initial momentum of an article directly after its publication, based on the underlying citation network.
BIP!Impulse provided by BIP!
0
Average
Average
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