Analisis Hubungan Antara Pengungkapan Sukarela dalam Laporan Keuangan dengan Komposisi Dewan Komisaris, Keberadaan Komite Audit, Harga Saham, dan Tingkat Leverage Perusahaan Indonesia

Noventri MW, Venansia, N.A.

2007 | Skripsi | S1 Accounting

This study examines effect of independent board of directors, audit committee, stock price, and leverage with companys voluntary disclosure practice. The method that is used to collect data was based on purposive/judgment method. Sample was taken from all financial insitutions listed in BEJ. A multiple regression analysis was used to test the hypotheses. The results of the test show that composition of independent board of directors, audit committee, and level of leverage do not have relationship with companys voluntary disclosure practice. In the other side, stock price has relationship with companys voluntary disclosure practice. Keywords : board of directors, audit comittee, leverage, stock price, voluntary disclosure, and corporate governance.

Kata Kunci : Laporan Keuangan; Komposisi Dewan Komisaris; Komite Audit; Harga Saham; Tingkat Leverage; Perusahaan Indonesia; Manajemen Keuangan; Perilaku Perusahaan