FAKTOR-FAKTOR YANG MEMPENGARUHI PENGUNGKAPAN INFORMASI DALAM KONTEKS TATA KELOLA KORPORAT

HERU SUWASONO, Prof. Dr. Suwadjono, M.Sc.

2015 | Tesis | S2 Sains Akuntansi

Penelitian ini bertujuan untuk menguji hubungan antara implementasi tata kelola korporat dengan tingkat pengungkapan informasi sukarela. Adanya organ-organ perusahaan (dewan komisaris dan direksi) merupakan bukti implementasi prinsip tata kelola korporat yang baik (good corporate governance) dalam tataran yang minimal. Diversitas dewan (board diversity) akan mempengaruhi komposisi dewan direksi yang nantinya akan mempengaruhi implementasi tata kelola korporat. Dalam penelitian ini, diversitas dewan diukur dengan lima variabel yaitu keberadaan dewan direksi wanita, keberadaan etnis Tionghoa dalam anggota dewan (sebagai proksi dari minoritas), proporsi direksi independen (outside directors), usia anggota dewan direksi, dan latar belakang pendidikan anggota direksi. Sampel penelitian ini adalah 41 perusahaan pemanufakturan yang terdaftar di Bursa Efek Indonesia pada tahun 2004-2007. Dari analisis uji T yang dilakukan maka dapat disimpulkan bahwa proporsi direksi independen dan usia anggota dewan direksi didukung secara empiris mempengaruhi banyaknya pengungkapan sukarela, sedangkan dewan direksi wanita, keberadaan etnis Tionghoa dalam anggota dewan dan latar belakang pendidikan anggota direksi tidak didukung secara empiris mempengaruhi banyaknya pengungkapan sukarela.

This research aims at examining the relationship between the implementation of corporate governance and the voluntary disclosure level. The existence of company organization (board of commissioners and board of directors) is an evidence of the implementation of good corporate governance in a minimum level. Board diversity will influence the composition of board of commissioners which later will put an effect on the implementation of corporate governance. In this study, board diversity was measured with five variables, including the existence of female members in board of directors, the existence of Chinese Indonesian members in board of directors (served as proxies of minorities), the proportion of independent outside directors, the age of board of directors, and the educational background of members of board of directors. The samples used in this research were 41 manufacturers listed in Indonesian Stock Exchange (Bursa Efek Indonesia) in the period of 2004-2007. On the basis of T test that was carried out, it concludes that both proportion of independent directors and age of the members of board of directors are empirically supported to contribute to the number of voluntary disclosure, while the existence of female members and Chinese Indonesians in board of directors, as well as the educational background of members of board of directors are not empirically supported to have an effect on the number of voluntary disclosure.

Kata Kunci : Diversitas dewan, tata kelola korporat, pengungkapan sukarela.