PENGARUH STRUKTUR KEPEMILIKAN DAN PROPORSI DEWAN KOMISARIS TERHADAP FORWARD-LOOKING INFORMATION DISCLOSURE
WINDRIYATI, HAYU ANINDYA , Arief Surya Irawan, SE, M.Com
Tujuan penelitian ini menguji pengaruh mekanisme corporate governance yaitu struktur kepemilikan dan proporsi dewan komisaris terhadap forwad-looking information disclosure. Struktur kepemilikan dan proporsi dewan komisaris dihipotesakan memiliki pengaruh positif terhadap forward-looking information disclosures. Sampel penelitian ini adalah perusahaan-perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia pada tahun 2005-2007. Teknik pengambilan sampel menggunakan purposive sampling. Hasil analisis regresi binary logistic menunjukkan bahwa struktur kepemilikan berpengaruh positif dan signifikan terhadap forward-looking information disclosure, sedangkan variabel proporsi dewan komisaris menunjukkan pengaruh negatif namun tidak signifikan terhadap forward-looking information disclosure
This research aims to examine the effect of ownership structure and board of commissioner's proportion on forward-looking information disclosures. Ownership structure and board of commissioner's proportion are hypothesized to have positive relationship with forward-looking information disclosure. The samples are drawn from firms listed as manufacturing firms at the Indonesia Stock Exchange from 2005 to 2007 using purposive sampling method. Using binary logistic analysis, the result shows the existence of positive relationship between ownership structure and forward-looking information disclosures. The result also shows negative but not significant relationship between board of commissioner's proportion and forward-looking information disclosures.
Kata Kunci : struktur kepemilikan, proporsi dewan komisaris, forward-looking information disclosures, voluntary disclosure, corporate governance
