CD Skripsi
Pengaruh Mekanisme Corporate Governance Terhadap Transparansi (Studi Empiris Pada Perusahaan Manufaktur Yang Terdaftar Di Bursa Efek Indonesia Tahun 2015-2018)
ABSTRACT
This study aims to examine the influence of corporate governance mechanisms to transparency. Corporate governance mechanisms examined in this study include internal keloa system consisting of: independent board, and managerial ownership, foreign ownership, debt financing, audit quality. The population in this study is a registered company in Indonesia Stock Exchange for the period 2015 - 2018. The sample in this research was determined by purposive sampling method with a total sample of 103 annual reports. Statistical tests showed that the independent board, debt financing and audit quality have no effect on transparency, while managerial ownership and foreign ownership have an influence on transparency.
Keywords: Board of independent directors, managerial ownership, foreign ownership, debt financing, audit quality, transparency.
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