CD Skripsi
Pengaruh Corporate Governance Dan Karakteristik Perusahaan Terhadap Luas Pengungkapan Sukarela Dengan Kualitas Laba Sebagai Variabel Intervening Pada Perusahaan Manufaktur Yang Terdaftar Di Bei Tahun 2013-2015
The purpose of this study was to test the Influence of Corporate Governance and Company Characteristic on Voluntary Disclosure with Earning Quality as an Variabel of Intervening in Manufacture Companies Listed In Indonesian Stock Exchange Year 2013-2015. The target population in this study includes manufacturing companies listed in Indonesia Stock Exchange in 2013-2015. The samples were selected by purposive sampling method. The data used in this research is secondary data. Data collection method used is the method of documentation. The analytical method used in this research is path analysis. Based on the data collected and testing has been done on the problem by using the method of path analysis, it can be concluded: 1) Earnings Quality has not a significant effect on Voluntary Disclosure. 2) Board Commissioner has not a significant effect on Earnings Quality. 3) Board Commissioner has a significant effect on Voluntary Disclosure. 4) Board Commissioner has not a significant effect on Voluntary Disclosure through Earnings Quality. 5) Independen Board commissioner has a significant effect on Earnings Quality. 6) Independen Board commissioner has not a significant effect on Voluntary Disclosure. 7) Independen Board commissioner has not a significant effect on Voluntary Disclosure through Earnings Quality. 8) Audit Committe has a significant effet on Earnings Quality. 9) Audit Committe has not a significant effet on Voluntary Disclosure. 10) Audit Committe has not a significant effet on Voluntary Disclosure through Earnings Quality. 11) Leverage has a significant effect on Earnings Quality. 12) Leverage has not a significant effect on Voluntary Disclosure. 13) Leverage has not a significant effect on Voluntary Disclosure through Earnings Quality. 14) Public Ownership has not a significant effect on Earnings Quality. 15) Public Ownership has a significant effect on Voluntary Disclosure. 16) Public Ownership has not a significant effect on Voluntary Disclosure through Earnings Quality.
Keywords: Voluntary Disclosure, Corporate Governance, Company Characteristic, Earnings Quality
Tidak tersedia versi lain