Analisis Pengaruh Tata Kelola perusahaan terhadap Pengungkapan Sukarela: Perusahaan Keluarga Vs Perusahaan Non Keluarga yang Terdaftar di Bursa Efek Indonesia (Bei)

Ivone, Ivone (2016) Analisis Pengaruh Tata Kelola perusahaan terhadap Pengungkapan Sukarela: Perusahaan Keluarga Vs Perusahaan Non Keluarga yang Terdaftar di Bursa Efek Indonesia (Bei). Masters thesis, Universitas Internasional Batam.

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Abstract

This study aims to investigate the impact of good corporate governance on voluntary disclosure with the comparison between family firms and non-family firms. The corporate governance variables used in this research are institutional ownership, foreign ownership, managerial ownership, board size, independent commissioner, and audit committee. Samples from this study using the 270 non-financial and non-government companies listed on the Indonesian Stock Exchange in the period 2010-2014 and were selected using purposive sampling method. The data used in this study are the financial statements of each company published (www.idx.co.id). The data have been obtained will be tested with panel regressions.. The results of this study indicate that family ownership has negative significant on voluntary disclosure. Institutional ownership, managerial ownership, board size, firm size, and profitability have positive significant impact on voluntary disclosure. Leverage has negative significant impact on voluntary disclosure. The other variables in this study like foreign ownership, independent commissioner, and audit committee have no significant impact on voluntary disclosure

Item Type: Thesis (Masters)
Uncontrolled Keywords: Family Firm, Corporate Governance, Voluntary Disclosure.
Subjects: H Social Sciences > HF Commerce
H Social Sciences > HF Commerce > HF5601 Accounting
Divisions: School of Economic and Business > Master of Management
Depositing User: Rio Gusma Hendra
Date Deposited: 11 Jun 2026 08:48
Last Modified: 11 Jun 2026 08:48
URI: http://repository.uib.ac.id/id/eprint/6692

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