Corporate Governance Mechanisms and Voluntary Disclosure
Corporate disclosure and corporate governance are two inseparable instruments of investor protection. This research sought to find evidence on how corporate governance mechanisms affect the extent of voluntary disclosures. Voluntary disclosures were measured using content analysis on published annua...
| Main Authors: | , , |
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| Format: | Article |
| Language: | Indonesian |
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Universitas Negeri Surabaya
2020-10-01
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| Series: | Akrual: Jurnal Akuntansi |
| Subjects: | |
| Online Access: | https://journal.unesa.ac.id/index.php/aj/article/view/10296 |
| _version_ | 1811343032717410304 |
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| author | Erwin Saraswati Alfizah Azzahra Ananda Sagitaputri |
| author_facet | Erwin Saraswati Alfizah Azzahra Ananda Sagitaputri |
| author_sort | Erwin Saraswati |
| collection | DOAJ |
| description | Corporate disclosure and corporate governance are two inseparable instruments of investor protection. This research sought to find evidence on how corporate governance mechanisms affect the extent of voluntary disclosures. Voluntary disclosures were measured using content analysis on published annual reports. The sample of this research consisted of 81 firm-year observations from 27 firms of consumer goods sector listed on Indonesian Stock Exchange from 2016 to 2018. Using multiple regression method, the result has shown that board size and board independence increase voluntary disclosures, indicating that the commissioners have effectively represented the interests of shareholders by monitoring and encouraging the management to increase disclosure. This research provided new evidence that family ownership increases voluntary disclosure, suggesting that family firms are more concerned by the costs of non-disclosure. Meanwhile, institutional ownership does not significantly affect voluntary disclosure. |
| first_indexed | 2024-04-13T19:22:35Z |
| format | Article |
| id | doaj.art-8da6647aa1bd4e7fa3a06022f858c81a |
| institution | Directory Open Access Journal |
| issn | 2085-9643 2502-6380 |
| language | Indonesian |
| last_indexed | 2024-04-13T19:22:35Z |
| publishDate | 2020-10-01 |
| publisher | Universitas Negeri Surabaya |
| record_format | Article |
| series | Akrual: Jurnal Akuntansi |
| spelling | doaj.art-8da6647aa1bd4e7fa3a06022f858c81a2022-12-22T02:33:29ZindUniversitas Negeri SurabayaAkrual: Jurnal Akuntansi2085-96432502-63802020-10-01112829410.26740/jaj.v11n2.p82-948104Corporate Governance Mechanisms and Voluntary DisclosureErwin Saraswati0Alfizah Azzahra1Ananda Sagitaputri2Department of Accounting, Faculty of Economics and Business, Universitas BrawijayaDepartment of Accounting, Faculty of Economics and Business, Universitas BrawijayaDepartment of Accounting, Faculty of Economics and Business, Universitas BrawijayaCorporate disclosure and corporate governance are two inseparable instruments of investor protection. This research sought to find evidence on how corporate governance mechanisms affect the extent of voluntary disclosures. Voluntary disclosures were measured using content analysis on published annual reports. The sample of this research consisted of 81 firm-year observations from 27 firms of consumer goods sector listed on Indonesian Stock Exchange from 2016 to 2018. Using multiple regression method, the result has shown that board size and board independence increase voluntary disclosures, indicating that the commissioners have effectively represented the interests of shareholders by monitoring and encouraging the management to increase disclosure. This research provided new evidence that family ownership increases voluntary disclosure, suggesting that family firms are more concerned by the costs of non-disclosure. Meanwhile, institutional ownership does not significantly affect voluntary disclosure.https://journal.unesa.ac.id/index.php/aj/article/view/10296annual reportcorporate governancevoluntary disclosure |
| spellingShingle | Erwin Saraswati Alfizah Azzahra Ananda Sagitaputri Corporate Governance Mechanisms and Voluntary Disclosure Akrual: Jurnal Akuntansi annual report corporate governance voluntary disclosure |
| title | Corporate Governance Mechanisms and Voluntary Disclosure |
| title_full | Corporate Governance Mechanisms and Voluntary Disclosure |
| title_fullStr | Corporate Governance Mechanisms and Voluntary Disclosure |
| title_full_unstemmed | Corporate Governance Mechanisms and Voluntary Disclosure |
| title_short | Corporate Governance Mechanisms and Voluntary Disclosure |
| title_sort | corporate governance mechanisms and voluntary disclosure |
| topic | annual report corporate governance voluntary disclosure |
| url | https://journal.unesa.ac.id/index.php/aj/article/view/10296 |
| work_keys_str_mv | AT erwinsaraswati corporategovernancemechanismsandvoluntarydisclosure AT alfizahazzahra corporategovernancemechanismsandvoluntarydisclosure AT anandasagitaputri corporategovernancemechanismsandvoluntarydisclosure |