CD Skripsi
Pengaruh Umur Listing, Investment Opportunity Set, Dan Ownership Concentration Terhadap Luas Pengungkapan Corporate Governance Dalam Laporan Tahunan Perusahaan Jii Di Bursa Efek Indonesia Tahun 2012 – 2016
The purpose of this research is to examine the influence of listing age, investment opportunity set and ownership concentration to the level of corporate governance disclosure in annual report of JII companies in Indonesian Stock Exchange for period 2012 until 2016. The research used data collection method of documentation and content analysis by collecting and reading the annual report of sample companies. The sample were taken by purposive sampling method. Total of the samples in this research were 75 samples. The data obtained were analyzed by multiple regression analysis technique through Statistical Product and Service Solution (SPSS) version 17. Based on the result of examination performed, it is concluded that listing age has influence to the level of corporate governance disclosure in annual report with probability value 0,001 (0,001 < 0,005). Meanwhile investment opportunity set and ownership concentration have no influence to the level of corporate governance disclosure in annual report. Investment opportunity set has probability value 0,961 (0,961 > 0,005) and Ownership concentration has probability value 0,086 (0,086 > 0,005).
Keywords : listing age, investment opportunity set, ownership concentration and corporate governance disclosure.
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