Analisis pengaruh ukuran perusahaan dan corporate governance terhadap internal control disclosure

Sari, Irma (2020) Analisis pengaruh ukuran perusahaan dan corporate governance terhadap internal control disclosure. Bachelor (S1) thesis, Wijaya Kusuma Surabaya University.

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Abstract

ABSTRAK Penelitian ini menguji apakah terdapat pengaruh ukuran perusahaan dan corporate governance yang di interpretasikan dengan ukuran perusahaan, ukuran dewan komisaris, proporsi dewan komisaris independen, kepemilikan manajerial, kepemilikan institusional dan ukuran komite audit terhadap internal control disclosure. Setiap perusahaan terutama yang telah go public (di pasar modal) perlu meningkatkan pengungkapan informasi agar bersaing pada era globalisasi saat ini. Penelitian ini menggunakan sampel pada perusahaan sektor industri perbankan yang terdaftar di Bursa Efek Indonesia tahun 2018 dengan menggunakan metode purposive sampling, dimana sampel diambil berdasarkan kriteria yang telah ditentukan. Sampel yang didapat berjumlah 32 perusahaan. Pengolahan data yang digunakan dalam penelitian ini adalah analisis regresi berganda dengan menggunakan SPSS 20. Hasil dari penelitian ini menunjukkan bahwa kepemilikan institusional berpengaruh terhadap internal control disclosure, sedangkan ukuran perusahaan, ukuran dewan komisaris independen, proporsi dewan komisaris independen, kepemilikan manjerial dan ukuran komite audit tidak berpengaruh terhadap internal control disclosure. Kata Kunci: Internal control disclosure, ukuran perusahaan dan corporate governance ABSTRACT This study examined the impact of company size and corporate governance, which is interpreted in form of company size, the size of the board of commissioner, the proportion of independent commissioner, managerial ownership, institutional ownership and the size of audit committee, on internal control disclosure. Every public company listed in Indonesia Stock Exchange needs to improve its information disclosure to compete well in this globalization time. The samples of this study were banks listed in Indonesia Stock Exchange in the year of 2018. The study used purposive sampling method in which samples, in the total number of 32 banks, were taken based on determined criteria. The data is processed with the multiple regression model using SPSS 20. The result of this study showed that institutional ownership impacted on the internal control disclosure, while company size, the size of the board of commissioner, the proportion of independent commissioner, managerial ownership and the size of audit committee did not impact on the internal control disclosure. Keywords: Internal control disclosure, company size and corporate governance

Item Type: Thesis (Bachelor (S1))
Uncontrolled Keywords: Internal control disclosure, ukuran perusahaan dan corporate governance
Subjects: H Social Sciences > HB Economic Theory
Divisions: Faculty of Economic and Business > Accounting Study Program
Depositing User: Irma Sari
Date Deposited: 17 Feb 2020 10:40
Last Modified: 17 Feb 2020 10:40
URI: http://erepository.uwks.ac.id/id/eprint/5798

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