PENGARUH KUALITAS AUDIT, KINERJA KEUANGAN, DAN UKURAN PERUSAHAAN TERHADAP PENGUNGKAPAN GOOD CORPORATE GOVERNANCE PADA PERUSAHAAN LQ 45 YANG TERDAFTAR DI BURSA EFEK INDONESIA
DOI:
https://doi.org/10.36982/jiegmk.v6i1.45Abstract
This study aims to examine the influence of quality audit, financial perform, and firm size towards good corporate governance disclosurein company. The population in this study are companies LQ45 listed in Indonesia Stock Exchange 2011-2013. The technique of sampling uses non-random sampling method with purposive sampling method was obtained 21 companies which were the sample of the observations carried on as much as three years. The hypothesis has been tested by using multiple regression method with the SPSS version 17.0. The results show that the first hypothesis (H1) states quality audit affect good corporate governance disclosure, rejected. The second hypothesis (H2) states financial perform affect good corporate governance disclosure, rejected. The third hypothesis (H3) states firm size affect good corporate governance disclosure, accepted.
References
Chariri, Anis dan Imam Ghozali. 2007. Teori Akuntansi. Semarang. Badan Penerbit UNDIP.
Effendi, Muh. Arief. 2009. The Power of Good Corporate Governance: Teori dan Implementasi. Edisi 1. Salemba Empat. Jakarta.
Ghozali, Imam. 2001. Aplikasi Analisis Multivariate dengan Program SPSS. Semarang: Universitas Diponegoro.
Hikmah, Noor dan D. Rahmayanti. 2011. Faktor-Faktor yang Mempengaruhi Luas Pengungkapan Corporate Governance Dalam Laporan Tahunan Perusahaan Perbankan yang Terdaftar di BEI. Simposium Nasional Akuntansi XIV.
Hormati, Asrudin 2009. Karakteristik Perusahaan Terhadap Kualitas Implementasi Corporate Governance. Jurnal Keuangan dan Perbankan, Vol 13. No. 2, Mei 2009. Hal. 288-298.
Kusumawati, Dwi Novi. 2007. Profitability and Corporate Governance Disclosure: An Indonesia Study. Jurnal Riset Akuntansi Indonesia, Vol. 10, No. 2. Hal. 131-146.
Komite Nasional Kebijakan Corporate Governance. 2006. Pedoman Umum Good Corporate Governance. Jakarta: KNKG.
Mayangsari. 2003. Analisis Pengaruh Independensi, Kualitas Audit, serta Mekanisme Corporate Governance terhadap Integritas Laporan Keuangan. Simposium Nasional Akuntansi IV. Surabaya.
Moeljono, Djokosantoso. 2005. Good Corporate Governance Sebagai Inti Good Corporate Culutre. PT. Elex Media Komputindo. Jakarta.
Natalia, Petri. 2012. Analisis Faktor-Faktor yang Mempengaruhi Pengungkapan Corporate Governance Dalam Laporan Tahunan. Diponegoro Journal of Accounting, Vol 1. No. 2. Hal. 1-10.
Putranto, Rianto Jati. 2013. Faktor-Faktor yang Mempengaruhi Luas Pengungkapan Corporate Governance Dalam Laporan Tahunan Perusahaan Perbankan yang Terdaftar di BEI Tahun 2008-2011. Diponegoro Journal of Accounting, Vol 2. No. 2 . Hal. 1-12.
Rini, Amilia Kartika. 2010. Analisis Luas Pengungkapan Corporate Governance Dalam Laporan Tahunan Perusahaan Publik di Indonesia. Skripsi. Program Sarjana Fakultas Ekonomi Universitas Diponegoro. Semarang.
Sutiyoso, Bambang, 2008. Prinsip GCG Bagi Dunia Usaha Dalam Mewujudkan Tata Kelola Usaha Yang Beretika Dan Berkelanjutan. Didownload dari http://bambang.staff.uii.ac.id/2008/10/20/prinsip-gcg-bagi-dunia-usaha-dalam-mewujudkan-tata-kelola-usaha-yang-beretika-dan-berkelanjutan/
pada tanggal 27 November 2011.
Downloads
Published
How to Cite
Issue
Section
License
Authors retain copyright and grant the journal right of first publication with the work simultaneously licensed under a Creative Commons Attribution License that allows others to share the work with an acknowledgement of the work's authorship and initial publication in this journal.
Â
Authors are permitted and encouraged to post their work online (e.g., in institutional repositories or on their website) prior to and during the submission process, as it can lead to productive exchanges, as well as earlier and greater citation of published work.
Â
LP2M Indo Global Mandiri University has the right to multiply and distribute the article and every author is not allowed to publish the same article that has been published in this journal.