Pengaruh Implementasi Corporate Governance Terhadap Pengungkapan Sukarela (Studi Empiris Pada Perusahaan Manufaktur Yang Terdaftar Di Bursa Efek Indonesia Periode 2017-2021)

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Nauval Rifky Mipisca
Ratna Septiyanti

Abstract

The purpose of this study is to identify and analyze how much influence the implementation of Corporate Governance has on voluntary disclosure of manufacturing companies listed on the Indonesian Stock Exchange for the 2017-2021 period. There are four principles that must be applied so that the objectives of good corporate governance can be achieved, namely fairness, accountability, transparency and responsibility. Therefore, it is mandatory for all organs in the company to implement these principles, so in this research the author uses the variables independent board of commissioners, managerial ownership, and institutional ownership for voluntary disclosure. The population in this research is all manufacturing sector companies listed on the Indonesia Stock Exchange during the observation period, namely 2017-2021. The sample determination in this research was carried out using non-probability purposive judgment sampling, where the sample was determined based on certain criteria determined by the author and has limitations in terms of generalization. The results indicate that partially, the variables of independent board of commissioners and managerial ownership do not affect voluntary disclosure in the company's annual reports. However, institutional ownership variable significantly influences voluntary disclosure in the company's annual reports.

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How to Cite
Rifky Mipisca, N., & Septiyanti, R. (2024). Pengaruh Implementasi Corporate Governance Terhadap Pengungkapan Sukarela (Studi Empiris Pada Perusahaan Manufaktur Yang Terdaftar Di Bursa Efek Indonesia Periode 2017-2021). Journal on Education, 6(4), 18762- 18771. https://doi.org/10.31004/joe.v6i4.5855
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References

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Dharma Cys, Nugroho Pi. 2013. Corporate Governance, Financial Distress, And Voluntary Disclosure. Di Dalam: Mandal P, Editor. Proceedings Of The International Conference On Managing The Asian Century. Singapore: Springer Singapore.
Ghozali I. 2016. Aplikasi Analisis Multivariete Dengan Program Ibm Spss 23
Herman Nw. 2016. The Analysis Of The Effect Of Managerial Ownership, Institutional Ownership, Leverage, And Intellectual Capital On Corporate Performance. Accounting Analysis Journal.
Jensen Mc, Meckling Wh. 1976. Theory Of The Firm: Managerial Behavior, Agency Costs And Ownership Structure. J Financ Econ.
Juhmani O. 2013. Ownership Structure And Corporate Voluntary Disclosure: Evidence From Bahrain. International Journal Of Accounting And Financial Reporting.
Li H, Qi A. 2008. Impact Of Corporate Governance On Voluntary Disclosure In Chinese Listed Companies. Corporate Ownership And Control.
Nasir Nm, Abdullah S. 2004. Voluntary Disclosure And Corporate Governance In Malaysia: The Case Of Financially Distressed Firms. Financial Reporting, Regulation And Governance.
Rafifah Ur, Ratmono D. 2015. Pengaruh Mekanisme Corporate Governance Terhadap Pengungkapan Sukarela Laporan Tahunan. Diponegoro Journal Of Accounting.
Rouf M, Al-Harun A. 2011. Ownership Structure And Voluntary Disclosure In Annual Reports Of Bangladesh. Pakistan Journal Of Commerce And Social Sciences (Pjcss).
Silaban Ya, Kennedy K, Ali Aa. 2015. Pengaruh Corporate Governance Terhadap Luas Pengungkapan Sukarela (Studi Empiris Pada Perusahaan Perbankan Yang Listing Di Bei Tahun 2009-2012). Jurnal Online Mahasiswa Fakultas Ekonomi Universitas Riau.
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