Analisis Pengaruh Tata Kelola Perusahaan terhadap Pengungkapan Informasi Internal Kontrol pada Perusahaan yang Terdaftar di Bursa Efek Indonesia

Go, Veronika (2019) Analisis Pengaruh Tata Kelola Perusahaan terhadap Pengungkapan Informasi Internal Kontrol pada Perusahaan yang Terdaftar di Bursa Efek Indonesia. Undergraduate thesis, Universitas Internasional Batam.

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Abstract

Penulis melakukan pengkajian dengan tujuan dalam mengetahui pengaruh ukuran dewan komisaris, dewan komisaris independen, kepemilikan institusional, dan kepemilikan konsentrasi atas usaha pengungkapan informasi internal kontrol. Penelitian dilakukan dengan menggunakan data sekunder yang diambil pada laporan keuangan yang terdaftar di Bursa Efek. Data laporan keuangan yang terdapat sebanyak 599 data dan data yang dimanfaatkan sebagai bahan penelitian adalah sebanyak 400 data. Peneliti melakukan pengujian melalui program SPSS versi 21 dan Eviews 10. Berdasarkan perolehan pengujian pada analisis regresi menunjukkan bahwa ukuran dewan komisaris, dewan komisaris independen, kepemilikan institusional,dan konsentrasi kepemilikan memiliki hubungan tidak signifikan terhadap pengungkapan informasi internal kontrol, sedangkan likuiditas merupakan variabel signifikan yang menjelaskan pengungkapan informasi internal kontrol. ********************************************************************** The author conducted a research with purpose to determine the relation and influence effect between board size, board independence, institutional ownership, and board ownership concentration toward disclosure information of internal control. The research was completed using secondary data which has been taken from financial statements that are listed on the stock exchange. There are 599 financial report data and which was only 400 data that can be used as research material for this research. Author using software of SPSS 21 to analyze the data. The results of regression analyze that board size, board independence, institutional ownership, and board ownership concentration showed that there is no relation between disclosure information of internal control, while liquidity showed that there is a significant variable that explains the disclosure information of internal control.

Item Type: Thesis (Undergraduate)
Additional Information: Similarity: 24
Uncontrolled Keywords: disclosure information of internal control, corporate governance, financial statements.
Subjects: H Social Sciences > HF Commerce > HF5601 Accounting
H Social Sciences > HG Finance
Divisions: School of Economic and Business > Accounting
SWORD Depositor: Admin Repository Universitas Internasional Batam
Depositing User: Admin Repository Universitas Internasional Batam
Date Deposited: 21 Oct 2019 10:19
Last Modified: 05 Oct 2020 08:13
URI: http://repository.uib.ac.id/id/eprint/1953

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