ANALISIS PENGARUH MEKANISME CORPORATE GOVERNANCE TERHADAP TINGKAT PENGUNGKAPAN INTERNET CORPORATE REPORTING (Studi Empiris pada Perusahaan Sektor Manufaktur yang Listing di Bursa Efek Indonesia (BEI) pada Tahun 2013)
Abstract: This study aims to
examine influence of corporate governance mechanism to the level of internet
corporate reporting disclosure on manufacturer company who listed in Indonesia
Stock Exchange in 2013. The dependent variable in this study is the level of
internet corporate reporting disclosure measured by total score of 49 items on
internet disclosure index, while the independent variable is managerial
ownership, public ownership, the number of independent commissioner, audit
committee’s meeting frequency, audit committee’s competency and also company
size, profitability, liquidity, leverage as control variable.
The data used in this study is a secondary data that collected by using
purposive sampling method. Sample of 47 companies from 136 populations from
manufacturer companies who listed in Indonesia Stock Exchange in 2013. This
study used multiple regression for data analysis.
The results of this study showed that the variable number of independent
commissioner positively influence the level of internet corporate reporting
disclosure. Other variables such as managerial ownership, public ownership,
audit committee’s meeting frequency, and audit committee’s competency influence
the level of internet corporate reporting disclosure is not proven. In this
research model, shows the independent variable managerial ownership, public ownership,
the number of independent commissioner, audit committee’s meeting frequency,
audit committee’s competency and also company size, profitability, liquidity,
leverage as control variable can only explain the variation in the level of
internet corporate reporting disclosure of 26%
Keywords: internet corporate
reporting, corporate governance mechanism, company’s website, financial and
non-financial informations
Penulis: Aditya Rahadhian,
Aditya Septiani
Kode Jurnal: jpakuntansidd140924
