CD Skripsi

Pengaruh Konsentrasi Kepemilikan, Ukuran Perusahaan, Profitabilitas, Proprietary Cost Dan Mekanisme Corporate Governance Terhadap Pengungkapan Sukarela Pada Perusahaan Wholesale And Retail Yang Terdaftar Di Bursa Efek Indonesia Periode 2009-2013

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The purpose of this study was to determine the concentration of ownership, company size, profitability, proprietary costs and corporate governance mechanisms of voluntary disclosure. The population in this study are all wholesale and retail companies listed (listing) at the Indonesian Stock Exchange (BEI) in 2009 and 2013. Sampling was done by using purposive sampling method, namely the determination of the sample with a specific target or consideration, namely the company listed in the Stock Exchange and publish an annual report (annual report) that expires on December 31, during the observation period 2009 and 2013. Companies that have data on the variables used in the study. Analysis of data using multiple linear regression method.
The results of the study explained that the size of the company and profitability have a significant impact on voluntary disclosure of wholesale and retail companies 2009-2013.. This means that the size and profitability of the company is one of the factors to be considered in the voluntary disclosure. The concentration of ownership, proprietary costs, the composition of the board of commissioners and industry specialization KAP has no significant effect on voluntary disclosure of wholesale and retail companies 2009-2013. This means that the concentration of ownership, proprietary costs, the composition of the board of commissioners and industry specialization KAP is not a factor to be considered in the voluntary disclosure.
Keywords: Ownership Concentration, Firm Size, Profitability, Proprietary Cost, Corporate Governance Mechanism, Voluntary Disclosure

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Ketersediaan

Informasi Detail

Judul Seri

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No. Panggil

02 03.114 (0185)

Penerbit

Pekanbaru : Universitas Riau - FEKON – Akuntansi., 2014

Deskripsi Fisik

x, 70 hlm.; ill.;29 cm

Bahasa

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Klasifikasi

02 03.114 (0185)

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Tipe Media

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