Analisis Pengaruh Mekanisme Tata Kelola Perusahaan Terhadap Luas Pengungkapan
DOI:
https://doi.org/10.26740/jaj.v7n2.p163-177Keywords:
asimetri informasi, laporan tahunan, tata kelola perusahaanAbstract
Abstrak
Tujuan dari penelitian ini adalah untuk menguji hubungan antara mekanisme internal tata kelola perusahaan dan luas pengungkapan laporan tahunan yang terjadi di perusahaan manufaktur. Tata kelola perusahaan dan pengungkapan akan melindungi investor dari asimetri informasi. Mekanisme tata kelola perusahaan yang digunakan dalam penelitian ini adalah: diversitas gender dewan direksi, usia dewan direksi, latar belakang pendidikan dewan direksi dan kepemilikan asing. Sampel yang digunakan dalam penelitian ini adalah perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia pada tahun 2014 sebesar 104 perusahaan. Luas pengungkapan laporan tahunan diukur dengan menggunakan daftar item pengungkapan yang digunakan dalam Annual Report Award 2014. Regresi linier berganda digunakan untuk menguji hubungan antara mekanisme internal tata kelola dan luas pengungkapan laporan tahunan. Penelitian membuktikan kepemilikan asing berpengaruh signifikan terhadap pengungkapan, sedangkan diversitas gender dewan direksi, usia dewan direksi dan latar belakang pendidikan dewan direksi tidak memiliki pengaruh yang signifikan terhadap luas pengungkapan laporan tahunan.
References
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Akhtaruddin, M., Hossain, M. A., Hossain, M., & Yao, L. (2009). Corporate governance and voluntary disclosure in corporate annual reports of Malaysian listed firms. Journal of Applied Management Accounting Research, 7(1), 1.
Al-Akra, M., Eddie, I. A., & Ali, M. J. (2010). The influence of the introduction of accounting disclosure regulation on mandatory disclosure compliance: Evidence from Jordan. The British Accounting Review, 42(3), 170-186. DOI: https://doi.org/10.1016/j.bar.2010.04.001
Almilia, L. S. (2008). Faktor-faktor yang Mempengaruhi Pengungkapan Sukarela œInternet Financial and Sustainability Reporting. Jurnal Akuntansi dan Auditing Indonesia, 12(2)
Barros, C, P., Boubaker, S., & Hamrouni, A. (2013). Corporate governance and voluntary disclosure in France. Journal of Applied Business Research (JABR), 29(2), 561-578. DOI: https://doi.org/10.19030/jabr.v29i2.7657
Benardi, M., & Assih, P. (2009). Faktor-Faktor Yang mempengaruhi Luas Pengungkapan dan Implikasinya Terhadap Asimetri Informasi. Jurnal Penelitian, 1-26.
Botosan, C. A. (1997). Disclosure level and the cost of equity capital. Accounting review, 323-349.
Cadbury, S. A. (2000). The corporate governance agenda. Corporate Governance: An International Review, 8(1), 7-15. DOI: https://doi.org/10.1111/1467-8683.00175
Carter, D. A., Simkins, B. J., & Simpson, W. G. (2003). Corporate governance, board diversity, and firm value. Financial review, 38(1), 33-53. DOI: https://doi.org/10.1111/1540-6288.00034
Xin, C., Sudipto, D., & Hilary, G. (2007). The Effect of Auditor Quality on Financing Decisions. In American Accounting Association conference. DOI: https://doi.org/10.2139/ssrn.1287544
Cox, T. H., & Blake, S. (1991). Managing cultural diversity: Implications for organizational competitiveness. The Executive, 45-56. DOI: https://doi.org/10.5465/ame.1991.4274465
Darrough, M. N. (1993). Disclosure policy and competition: Cournot vs. Bertrand. Accounting review, 534-561.
Deegan, C. (2013). Financial accounting theory. McGraw-Hill Education Australia.
Diamond, D. W., & Verrecchia, R. E. (1991). Disclosure, liquidity, and the cost of capital. The journal of Finance, 46(4), 1325-1359. DOI: https://doi.org/10.2307/2328861
Elliott, R. K., & Jacobson, P. D. (1994). Costs and benefits of business information disclosure. Accounting Horizons, 8(4), 80.
Evans III, J. H., & Sridhar, S. S. (2002). Disclosure-disciplining mechanisms: Capital markets, product markets, and shareholder litigation. The Accounting Review, 77(3), 595-626. DOI: https://doi.org/10.2308/accr.2002.77.3.595
Fitriany. (2001). Signifikansi Perbedaan Tingkat Kelengkapan Pengungkapan Wajib dan Sukarela Pada Laporan Keuangan Perusahaan Publik Yang Terdaftar di Bursa Efek Jakarta. Simposium Nasional Akuntansi IV Bandung.
Godfrey, J., Hodgson, A., Tarca, A., Hamilton, J., & Holmes, S. (2010). Accounting theory.
Hassaan, M. (2013). The introduction of corporate governance codes in a transitional economy and its impact on compliance with mandatory disclosures: The case of Egypt. International Journal of Research in Business and Social Science, 2(1), 7. DOI: https://doi.org/10.20525/ijrbs.v2i1.57
Hassan Che Haat, M., Abdul Rahman, R., & Mahenthiran, S. (2008). Corporate governance, transparency and performance of Malaysian companies. Managerial Auditing Journal, 23(8), 744-778. DOI: https://doi.org/10.1108026 86900810899518
Hendriksen, S., & Van Breda, M, F. teori Akunting,(Accounting Theory buku I edisi kelima alih bahasa Herman Wibowo. Batam: Interalsara.
Herrmann, P., & Datta, D. K. (2005). Relationships between top management team characteristics and international diversification: An empirical investigation. British Journal of Management, 16(1), 69-78. DOI: https://doi.org/10.1111 /j.1467-8551.2005.00429.x
Hossain, M. (2008). The extent of disclosure in annual reports of banking companies: The case of India.
Huafang, X., & Jianguo, Y. (2007). Ownership structure, board composition and corporate voluntary disclosure: Evidence from listed companies in China. Managerial Auditing Journal, 22(6), 604-619. DOI: https://doi.org/10.1108/02686900710759406
Hurlock, E. B. (2004). Psikologi Perkembangan: Suatu Pendekatan Sepanjang hayat. alih bahasa oleh Dra. Istiwidayanti. Erlangga.
Imam, G. (2005). Aplikasi analisis multivariate dengan program SPSS.
Jensen, M. C., & Meckling, W. H. (1976). Theory of the firm: Managerial behavior, agency costs and ownership structure. Journal of financial economics, 3(4), 305-360. DOI: https://doi.org/10.1016/0304-405x(76)90026-x
John, W. S. (1995). Life-span development: perkembangan masa hidup. Edisi Kelima Jilid, 1.
Joy, L., Carter, N. M., Wagner, H. M., & Narayanan, S. (2007). The bottom line: Corporate performance and womens representation on boards. Catalyst, 3, 619-625.
Kartikarini, N., & Mutmainah, S. (2013). Analisis Pengaruh Diversitas Gender Terhadap voluntary Corporate Governance Disclosure dalam Laporan Tahunan Perusahaan. Diponegoro Journal Of Accounting, 200-214.
Khomsiyah. (2003). Hubungan Corporate Governance dan Pengungkapan Informasi: Pengujian secara Simultan. Simposium Nasional Akuntansi VI.
Khomsiyah., & Susanti. (2003). Pengungkapan, Asimetri Informasi, dan Cost of Capital. Simposium Nasional Akuntansi VI.
Kohlberg, L. (1969). Stage and sequence: The cognitive-developmental approach to socialization. Rand McNally.
Kusumastuti, S., Supatmi, S., & Sastra, P. (2008). Pengaruh Board Diversity Terhadap Nilai Perusahaan dalam Perspektif Corporate Governance. Jurnal Akuntansi dan Keuangan, 9(2), pp-88.
Lang, M. H., & Lundholm, R. J. (1996). Corporate disclosure policy and analyst behavior. Accounting review, 467-492.
Lang, M. H., & Lundholm, R. J. (2000). Voluntary disclosure and equity offerings: reducing information asymmetry or hyping the stock?. Contemporary accounting research, 17(4), 623-662. DOI: https://doi.org/10.1092/9n45-f0jx-axvw-lbwj
Mangena, M., & Tauringana, V. (2007). Disclosure, corporate governance and foreign share ownership on the Zimbabwe stock exchange. Journal of International Financial Management & Accounting, 18(2), 53-85. DOI: https://doi.org/10.1111/j.1467-646x.2007.01008.x
Maulia, S. T., & Januarti, I. (2014). Pengaruh Usia, Pengalaman, Dan Pendidikan Dewan Komisaris Terhadap Kualitas Laporan Keuangan (Studi Empiris Pada Perusahaan Real Estate Dan Property yang Go Public Di Bursa Efek Indonesia Tahun 2010-2012) (Doctoral Dissertation, Fakultas Ekonomika Dan Bisnis).
Meijer, R. (2010). Effects of CEO Gender on Firm Performance and on Stock Valuation and Returns. Np, Aug.
William Jr, M., Glover, S., & Prawitt, D. (2016). Auditing and assurance services: A systematic approach. McGraw-Hill Education.
Nalikka, A. (2009). Impact of gender diversity on voluntary disclosure in annual reports.
Nuryatno, M., Nazir, N., & Rahmayanti, M. (2007). Hubungan Antara Pengungkapan, Informasi Asimetri dan Biaya Modal. Jurnal Informasi, Perpajakan, Akuntansi Dan Keuangan Public, 2(1).
Omran, M. A., & Abdelrazik, M. (2013). The association between corporate governance and corporate disclosure: A critical review. Journal of Public Administration and Governance, 3(3), 94-107. DOI: https://doi.org/10.5296/jpag.v3i3.4028
Owusu-Ansah, S. (1998). The impact of corporate attribites on the extent of mandatory disclosure and reporting by listed companies in Zimbabwe. The International Journal of Accounting, 33(5), 605-631. DOI: https://doi.org/10.1016/s0020-7063(98)90015-2
Ponnu, C. H. (2008). Corporate governance structures and the performance of Malaysian public listed companies. International Review of Business Research Papers, 4(2), 217-230.
Prasetyaningrum, J. (2007). Fungsi Kognitif masa Dewasa Lanjut.
PricewaterhouseCoopers, L. (2005). Corporate Governance: Survey of Institutional Investors 2005: PricewaterhouseCoopers, Investment Management Association of Singapore, Corporate Governance and Financial Reporting Centre, NUS Business School, National University of Singapore.
Riahi-Belkaoui, A. (2004). Accounting theory: Cengage Learning EMEA.
Robins, S, P. (1996). Perilaku Organisasi: Konsep, kontroversi, Aplikasi, Edisi Bahasa Indonesia, Penerbit PT. Prenhalindo, Jakarta.
Robinson, G., & Dechant, K. (1997). Building a business case for diversity. The Academy of Management Executive, 11(3), 21-31. DOI: https://doi.org/10.5465/ ame.1997.9709231661
Salirawati, D. (2012). Percaya Diri, Keingintahuan, dan Berjiwa Wirausaha: Tiga Karakter Penting Bagi Peserta Didik. Jurnal Pendidikan Karakter, (2).
Sari, R. N., Anugerah, R., & Dwiningsih, R. (2012). Pengaruh struktur kepemilikan, kualitas audit dan ukuran perusahaan terhadap transparansi informasi (studi empiris pada 100 perusahaan publik terbesar di Indonesia). PEKBIS (Jurnal Pendidikan Ekonomi Dan Bisnis), 2(03).
Sartawi, I. I. M., Hindawi, R. M., Bsoul, R., & Ali, A. E. J. (2014). Board composition, firm characteristics, and voluntary disclosure: The case of Jordanian firms listed on the Amman stock exchange. International Business Research, 7(6), 67. DOI: https://doi.org/10.5539/ibr.v7n6p67
Scott, W, R. (2014). Financial accounting theory: Pearson Education Canada.
Suhardjanto, D., & Permatasari, N. D. (2010). Pengaruh Corporate Governance, Etnis, Dan Latar Belakang Pendidikan Terhadap Environmental Disclosure: Studi Empiris Pada Perusahaan Listing di Bursa Efek Indonesia. KINERJA, 14(2), 151-164.
Suripto, B., & Baridwan, Z. (1998). Pengaruh karakteristik perusahaan terhadap luas pengungkapan sukarela dalam laporan tahunan. Universitas Gadjah Mada.
Surya, I., Yustiavandana, I., & Nefi, A. (2006). Penerapan good corporate governance: mengesampingkan hak-hak istimewa demi kelangsungan usaha. Kencana: Lembaga Kajian Pasar Modal dan Keuangan, Fakultas Hukum, Universitas Indonesia.
Sutedja, S. (2016). Pengungkapan (Disclosure) Laporan Keuangan Sebagai Upaya Mengatasi Asimetri Informasi. Infestasi, 2(2), 113-125.
Tanor, L, A. (2009). Pentingnya Pengungkapan (Disclosure) Laporan Keuangan dalam Meminimalisasi Asimetri Informasi. Jurnal formas, 2(4), 287-294.
Van Ness, R., & Seifert, C. (2007). Boards of directors and corporate performance: An analysis model. Journal of Business Research, 7(3), 11-21.
Wagland, S. P., & Taylor, S. (2009). When it comes to financial literacy, is gender really an issue?. Australasian Accounting, Business and Finance Journal, 3(1), 3.
Wallace, R. S. O., & Cooke, T. E. (1990). The diagnosis and resolution of emerging issues in corporate disclosure practices. Accounting and Business Research, 20(78), 143-151. DOI: https://doi.org/10.1080/00014788.1990.9728872
Wardani, R. P. (2012). Faktor-faktor yang mempengaruhi luas pengungkapan sukarela. Jurnal akuntansi dan Keuangan, 14(1), 1-15. DOI: https://doi.org/ 10.9744/jak.14.1.1-15
Watson, W. E., Kumar, K., & Michaelsen, L. K. (1993). Cultural diversity's impact on interaction process and performance: Comparing homogeneous and diverse task groups. Academy of management journal, 36(3), 590-602. DOI: https://doi.org/10.2307/256593
Agrawal, A., & Knoeber, C, R. (1996). Firm performance and mechanisms to control agency problems between managers and shareholders. Journal of financial and quantitative analysis, 31(03), 377-397. DOI: https://doi.org/10.2307/2331397
Akhtaruddin, M., Hossain, M. A., Hossain, M., & Yao, L. (2009). Corporate governance and voluntary disclosure in corporate annual reports of Malaysian listed firms. Journal of Applied Management Accounting Research, 7(1), 1.
Al-Akra, M., Eddie, I. A., & Ali, M. J. (2010). The influence of the introduction of accounting disclosure regulation on mandatory disclosure compliance: Evidence from Jordan. The British Accounting Review, 42(3), 170-186. DOI: https://doi.org/10.1016/j.bar.2010.04.001
Almilia, L. S. (2008). Faktor-faktor yang Mempengaruhi Pengungkapan Sukarela œInternet Financial and Sustainability Reporting. Jurnal Akuntansi dan Auditing Indonesia, 12(2)
Barros, C, P., Boubaker, S., & Hamrouni, A. (2013). Corporate governance and voluntary disclosure in France. Journal of Applied Business Research (JABR), 29(2), 561-578. DOI: https://doi.org/10.19030/jabr.v29i2.7657
Benardi, M., & Assih, P. (2009). Faktor-Faktor Yang mempengaruhi Luas Pengungkapan dan Implikasinya Terhadap Asimetri Informasi. Jurnal Penelitian, 1-26.
Botosan, C. A. (1997). Disclosure level and the cost of equity capital. Accounting review, 323-349.
Cadbury, S. A. (2000). The corporate governance agenda. Corporate Governance: An International Review, 8(1), 7-15. DOI: https://doi.org/10.1111/1467-8683.00175
Carter, D. A., Simkins, B. J., & Simpson, W. G. (2003). Corporate governance, board diversity, and firm value. Financial review, 38(1), 33-53. DOI: https://doi.org/10.1111/1540-6288.00034
Xin, C., Sudipto, D., & Hilary, G. (2007). The Effect of Auditor Quality on Financing Decisions. In American Accounting Association conference. DOI: https://doi.org/10.2139/ssrn.1287544
Cox, T. H., & Blake, S. (1991). Managing cultural diversity: Implications for organizational competitiveness. The Executive, 45-56. DOI: https://doi.org/10.5465/ame.1991.4274465
Darrough, M. N. (1993). Disclosure policy and competition: Cournot vs. Bertrand. Accounting review, 534-561.
Deegan, C. (2013). Financial accounting theory. McGraw-Hill Education Australia.
Diamond, D. W., & Verrecchia, R. E. (1991). Disclosure, liquidity, and the cost of capital. The journal of Finance, 46(4), 1325-1359. DOI: https://doi.org/10.2307/2328861
Elliott, R. K., & Jacobson, P. D. (1994). Costs and benefits of business information disclosure. Accounting Horizons, 8(4), 80.
Evans III, J. H., & Sridhar, S. S. (2002). Disclosure-disciplining mechanisms: Capital markets, product markets, and shareholder litigation. The Accounting Review, 77(3), 595-626. DOI: https://doi.org/10.2308/accr.2002.77.3.595
Fitriany. (2001). Signifikansi Perbedaan Tingkat Kelengkapan Pengungkapan Wajib dan Sukarela Pada Laporan Keuangan Perusahaan Publik Yang Terdaftar di Bursa Efek Jakarta. Simposium Nasional Akuntansi IV Bandung.
Godfrey, J., Hodgson, A., Tarca, A., Hamilton, J., & Holmes, S. (2010). Accounting theory.
Hassaan, M. (2013). The introduction of corporate governance codes in a transitional economy and its impact on compliance with mandatory disclosures: The case of Egypt. International Journal of Research in Business and Social Science, 2(1), 7. DOI: https://doi.org/10.20525/ijrbs.v2i1.57
Hassan Che Haat, M., Abdul Rahman, R., & Mahenthiran, S. (2008). Corporate governance, transparency and performance of Malaysian companies. Managerial Auditing Journal, 23(8), 744-778. DOI: https://doi.org/10.1108026 86900810899518
Hendriksen, S., & Van Breda, M, F. teori Akunting,(Accounting Theory buku I edisi kelima alih bahasa Herman Wibowo. Batam: Interalsara.
Herrmann, P., & Datta, D. K. (2005). Relationships between top management team characteristics and international diversification: An empirical investigation. British Journal of Management, 16(1), 69-78. DOI: https://doi.org/10.1111 /j.1467-8551.2005.00429.x
Hossain, M. (2008). The extent of disclosure in annual reports of banking companies: The case of India.
Huafang, X., & Jianguo, Y. (2007). Ownership structure, board composition and corporate voluntary disclosure: Evidence from listed companies in China. Managerial Auditing Journal, 22(6), 604-619. DOI: https://doi.org/10.1108/02686900710759406
Hurlock, E. B. (2004). Psikologi Perkembangan: Suatu Pendekatan Sepanjang hayat. alih bahasa oleh Dra. Istiwidayanti. Erlangga.
Imam, G. (2005). Aplikasi analisis multivariate dengan program SPSS.
Jensen, M. C., & Meckling, W. H. (1976). Theory of the firm: Managerial behavior, agency costs and ownership structure. Journal of financial economics, 3(4), 305-360. DOI: https://doi.org/10.1016/0304-405x(76)90026-x
John, W. S. (1995). Life-span development: perkembangan masa hidup. Edisi Kelima Jilid, 1.
Joy, L., Carter, N. M., Wagner, H. M., & Narayanan, S. (2007). The bottom line: Corporate performance and womens representation on boards. Catalyst, 3, 619-625.
Kartikarini, N., & Mutmainah, S. (2013). Analisis Pengaruh Diversitas Gender Terhadap voluntary Corporate Governance Disclosure dalam Laporan Tahunan Perusahaan. Diponegoro Journal Of Accounting, 200-214.
Khomsiyah. (2003). Hubungan Corporate Governance dan Pengungkapan Informasi: Pengujian secara Simultan. Simposium Nasional Akuntansi VI.
Khomsiyah., & Susanti. (2003). Pengungkapan, Asimetri Informasi, dan Cost of Capital. Simposium Nasional Akuntansi VI.
Kohlberg, L. (1969). Stage and sequence: The cognitive-developmental approach to socialization. Rand McNally.
Kusumastuti, S., Supatmi, S., & Sastra, P. (2008). Pengaruh Board Diversity Terhadap Nilai Perusahaan dalam Perspektif Corporate Governance. Jurnal Akuntansi dan Keuangan, 9(2), pp-88.
Lang, M. H., & Lundholm, R. J. (1996). Corporate disclosure policy and analyst behavior. Accounting review, 467-492.
Lang, M. H., & Lundholm, R. J. (2000). Voluntary disclosure and equity offerings: reducing information asymmetry or hyping the stock?. Contemporary accounting research, 17(4), 623-662. DOI: https://doi.org/10.1092/9n45-f0jx-axvw-lbwj
Mangena, M., & Tauringana, V. (2007). Disclosure, corporate governance and foreign share ownership on the Zimbabwe stock exchange. Journal of International Financial Management & Accounting, 18(2), 53-85. DOI: https://doi.org/10.1111/j.1467-646x.2007.01008.x
Maulia, S. T., & Januarti, I. (2014). Pengaruh Usia, Pengalaman, Dan Pendidikan Dewan Komisaris Terhadap Kualitas Laporan Keuangan (Studi Empiris Pada Perusahaan Real Estate Dan Property yang Go Public Di Bursa Efek Indonesia Tahun 2010-2012) (Doctoral Dissertation, Fakultas Ekonomika Dan Bisnis).
Meijer, R. (2010). Effects of CEO Gender on Firm Performance and on Stock Valuation and Returns. Np, Aug.
William Jr, M., Glover, S., & Prawitt, D. (2016). Auditing and assurance services: A systematic approach. McGraw-Hill Education.
Nalikka, A. (2009). Impact of gender diversity on voluntary disclosure in annual reports.
Nuryatno, M., Nazir, N., & Rahmayanti, M. (2007). Hubungan Antara Pengungkapan, Informasi Asimetri dan Biaya Modal. Jurnal Informasi, Perpajakan, Akuntansi Dan Keuangan Public, 2(1).
Omran, M. A., & Abdelrazik, M. (2013). The association between corporate governance and corporate disclosure: A critical review. Journal of Public Administration and Governance, 3(3), 94-107. DOI: https://doi.org/10.5296/jpag.v3i3.4028
Owusu-Ansah, S. (1998). The impact of corporate attribites on the extent of mandatory disclosure and reporting by listed companies in Zimbabwe. The International Journal of Accounting, 33(5), 605-631. DOI: https://doi.org/10.1016/s0020-7063(98)90015-2
Ponnu, C. H. (2008). Corporate governance structures and the performance of Malaysian public listed companies. International Review of Business Research Papers, 4(2), 217-230.
Prasetyaningrum, J. (2007). Fungsi Kognitif masa Dewasa Lanjut.
PricewaterhouseCoopers, L. (2005). Corporate Governance: Survey of Institutional Investors 2005: PricewaterhouseCoopers, Investment Management Association of Singapore, Corporate Governance and Financial Reporting Centre, NUS Business School, National University of Singapore.
Riahi-Belkaoui, A. (2004). Accounting theory: Cengage Learning EMEA.
Robins, S, P. (1996). Perilaku Organisasi: Konsep, kontroversi, Aplikasi, Edisi Bahasa Indonesia, Penerbit PT. Prenhalindo, Jakarta.
Robinson, G., & Dechant, K. (1997). Building a business case for diversity. The Academy of Management Executive, 11(3), 21-31. DOI: https://doi.org/10.5465/ ame.1997.9709231661
Salirawati, D. (2012). Percaya Diri, Keingintahuan, dan Berjiwa Wirausaha: Tiga Karakter Penting Bagi Peserta Didik. Jurnal Pendidikan Karakter, (2).
Sari, R. N., Anugerah, R., & Dwiningsih, R. (2012). Pengaruh struktur kepemilikan, kualitas audit dan ukuran perusahaan terhadap transparansi informasi (studi empiris pada 100 perusahaan publik terbesar di Indonesia). PEKBIS (Jurnal Pendidikan Ekonomi Dan Bisnis), 2(03).
Sartawi, I. I. M., Hindawi, R. M., Bsoul, R., & Ali, A. E. J. (2014). Board composition, firm characteristics, and voluntary disclosure: The case of Jordanian firms listed on the Amman stock exchange. International Business Research, 7(6), 67. DOI: https://doi.org/10.5539/ibr.v7n6p67
Scott, W, R. (2014). Financial accounting theory: Pearson Education Canada.
Suhardjanto, D., & Permatasari, N. D. (2010). Pengaruh Corporate Governance, Etnis, Dan Latar Belakang Pendidikan Terhadap Environmental Disclosure: Studi Empiris Pada Perusahaan Listing di Bursa Efek Indonesia. KINERJA, 14(2), 151-164.
Suripto, B., & Baridwan, Z. (1998). Pengaruh karakteristik perusahaan terhadap luas pengungkapan sukarela dalam laporan tahunan. Universitas Gadjah Mada.
Surya, I., Yustiavandana, I., & Nefi, A. (2006). Penerapan good corporate governance: mengesampingkan hak-hak istimewa demi kelangsungan usaha. Kencana: Lembaga Kajian Pasar Modal dan Keuangan, Fakultas Hukum, Universitas Indonesia.
Sutedja, S. (2016). Pengungkapan (Disclosure) Laporan Keuangan Sebagai Upaya Mengatasi Asimetri Informasi. Infestasi, 2(2), 113-125.
Tanor, L, A. (2009). Pentingnya Pengungkapan (Disclosure) Laporan Keuangan dalam Meminimalisasi Asimetri Informasi. Jurnal formas, 2(4), 287-294.
Van Ness, R., & Seifert, C. (2007). Boards of directors and corporate performance: An analysis model. Journal of Business Research, 7(3), 11-21.
Wagland, S. P., & Taylor, S. (2009). When it comes to financial literacy, is gender really an issue?. Australasian Accounting, Business and Finance Journal, 3(1), 3.
Wallace, R. S. O., & Cooke, T. E. (1990). The diagnosis and resolution of emerging issues in corporate disclosure practices. Accounting and Business Research, 20(78), 143-151. DOI: https://doi.org/10.1080/00014788.1990.9728872
Wardani, R. P. (2012). Faktor-faktor yang mempengaruhi luas pengungkapan sukarela. Jurnal akuntansi dan Keuangan, 14(1), 1-15. DOI: https://doi.org/ 10.9744/jak.14.1.1-15
Watson, W. E., Kumar, K., & Michaelsen, L. K. (1993). Cultural diversity's impact on interaction process and performance: Comparing homogeneous and diverse task groups. Academy of management journal, 36(3), 590-602. DOI: https://doi.org/10.2307/256593
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2016-05-01
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Fitri, A. (2016). Analisis Pengaruh Mekanisme Tata Kelola Perusahaan Terhadap Luas Pengungkapan. AKRUAL: Jurnal Akuntansi, 7(2), 176–199. https://doi.org/10.26740/jaj.v7n2.p163-177
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