THE EFFECT OF CORPORATE GOVERNANCE ON THE DISCLOSURE QUALITY OF NON-FINANCIAL INFORMATION IN INDONESIAN PUBLIC COMPANIES
This study discusses the effect of profitability, company size, leverage, public ownership and type of auditor on the quality of financial statement disclosure of non-financial companies on the Indonesia Stock Exchange (IDX).Research population is companies in the Indonesia Stock Exchange in 2014-20...
| Main Authors: | , |
|---|---|
| Format: | Article |
| Language: | English |
| Published: |
Departemen Akuntansi Fakultas Ekonomi dan Bisnis Universitas Airlangga
2021-09-01
|
| Series: | BAKI (Berkala Akuntansi dan Keuangan Indonesia) |
| Subjects: | |
| Online Access: | https://e-journal.unair.ac.id/BAKI/article/view/26325 |
| _version_ | 1818772757870018560 |
|---|---|
| author | Serly Serly Apriliana Susanti |
| author_facet | Serly Serly Apriliana Susanti |
| author_sort | Serly Serly |
| collection | DOAJ |
| description | This study discusses the effect of profitability, company size, leverage, public ownership and type of auditor on the quality of financial statement disclosure of non-financial companies on the Indonesia Stock Exchange (IDX).Research population is companies in the Indonesia Stock Exchange in 2014-2018. The total population in the year of research was 627 companies and the samples that fit the criteria were 358 companies. Retrieval data was tested by using panel regression.From these results, it indicates the variable profitability have no significant on the quality of financial of financial statement disclosures (p=0,232 > 0,05). Company size has positive and significant effect on the quality of financial statement disclosures (p=0,002 < 0,05). Leverage does not significantly influence on the quality of financial statement disclosures (p=0,560 > 0,05). Community ownership does not significantly influence on the quality of financial statement disclosures (p=0,176 > 0,05). Type of auditor has positive and significant effect on the quality of financial statement disclosures (p=0,018 < 0,05). |
| first_indexed | 2024-12-18T10:14:26Z |
| format | Article |
| id | doaj.art-dcd48008d71e44189ffd24312b128f52 |
| institution | Directory Open Access Journal |
| issn | 2459-9581 2460-4496 |
| language | English |
| last_indexed | 2024-12-18T10:14:26Z |
| publishDate | 2021-09-01 |
| publisher | Departemen Akuntansi Fakultas Ekonomi dan Bisnis Universitas Airlangga |
| record_format | Article |
| series | BAKI (Berkala Akuntansi dan Keuangan Indonesia) |
| spelling | doaj.art-dcd48008d71e44189ffd24312b128f522022-12-21T21:11:20ZengDepartemen Akuntansi Fakultas Ekonomi dan Bisnis Universitas AirlanggaBAKI (Berkala Akuntansi dan Keuangan Indonesia)2459-95812460-44962021-09-016218820310.20473/baki.v6i2.2632513518THE EFFECT OF CORPORATE GOVERNANCE ON THE DISCLOSURE QUALITY OF NON-FINANCIAL INFORMATION IN INDONESIAN PUBLIC COMPANIESSerly Serly0Apriliana Susanti1Universitas Internasional BatamUniversitas Internasional BatamThis study discusses the effect of profitability, company size, leverage, public ownership and type of auditor on the quality of financial statement disclosure of non-financial companies on the Indonesia Stock Exchange (IDX).Research population is companies in the Indonesia Stock Exchange in 2014-2018. The total population in the year of research was 627 companies and the samples that fit the criteria were 358 companies. Retrieval data was tested by using panel regression.From these results, it indicates the variable profitability have no significant on the quality of financial of financial statement disclosures (p=0,232 > 0,05). Company size has positive and significant effect on the quality of financial statement disclosures (p=0,002 < 0,05). Leverage does not significantly influence on the quality of financial statement disclosures (p=0,560 > 0,05). Community ownership does not significantly influence on the quality of financial statement disclosures (p=0,176 > 0,05). Type of auditor has positive and significant effect on the quality of financial statement disclosures (p=0,018 < 0,05).https://e-journal.unair.ac.id/BAKI/article/view/26325profitabilitycompany sizeleveragepublic ownershiptype of auditor |
| spellingShingle | Serly Serly Apriliana Susanti THE EFFECT OF CORPORATE GOVERNANCE ON THE DISCLOSURE QUALITY OF NON-FINANCIAL INFORMATION IN INDONESIAN PUBLIC COMPANIES BAKI (Berkala Akuntansi dan Keuangan Indonesia) profitability company size leverage public ownership type of auditor |
| title | THE EFFECT OF CORPORATE GOVERNANCE ON THE DISCLOSURE QUALITY OF NON-FINANCIAL INFORMATION IN INDONESIAN PUBLIC COMPANIES |
| title_full | THE EFFECT OF CORPORATE GOVERNANCE ON THE DISCLOSURE QUALITY OF NON-FINANCIAL INFORMATION IN INDONESIAN PUBLIC COMPANIES |
| title_fullStr | THE EFFECT OF CORPORATE GOVERNANCE ON THE DISCLOSURE QUALITY OF NON-FINANCIAL INFORMATION IN INDONESIAN PUBLIC COMPANIES |
| title_full_unstemmed | THE EFFECT OF CORPORATE GOVERNANCE ON THE DISCLOSURE QUALITY OF NON-FINANCIAL INFORMATION IN INDONESIAN PUBLIC COMPANIES |
| title_short | THE EFFECT OF CORPORATE GOVERNANCE ON THE DISCLOSURE QUALITY OF NON-FINANCIAL INFORMATION IN INDONESIAN PUBLIC COMPANIES |
| title_sort | effect of corporate governance on the disclosure quality of non financial information in indonesian public companies |
| topic | profitability company size leverage public ownership type of auditor |
| url | https://e-journal.unair.ac.id/BAKI/article/view/26325 |
| work_keys_str_mv | AT serlyserly theeffectofcorporategovernanceonthedisclosurequalityofnonfinancialinformationinindonesianpubliccompanies AT aprilianasusanti theeffectofcorporategovernanceonthedisclosurequalityofnonfinancialinformationinindonesianpubliccompanies AT serlyserly effectofcorporategovernanceonthedisclosurequalityofnonfinancialinformationinindonesianpubliccompanies AT aprilianasusanti effectofcorporategovernanceonthedisclosurequalityofnonfinancialinformationinindonesianpubliccompanies |