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Pengaruh Ownership Structure Terhadap Corporate Disclosure Quality


Oleh : Dwi Puri Miranti

Info Katalog

Penerbit : FEB - Usakti

Kota Terbit : Jakarta

Tahun Terbit : 2011

Pembimbing 1 : Anita Roosmalina Matusin

Subyek : Corporate governance;corporations - finance

Kata Kunci : corporate disclosure quality, private control, deviation of cash flow, rights from control rights, b


File Repositori
No. Nama File Ukuran Status
1. 2011_TA_MJ_022060155_7.pdf 1815.78 (KB)
2. 2011_TA_MJ_022060155_6.pdf 923.37 (KB)
3. 2011_TA_MJ_022060155_5.pdf 375.7 (KB)
4. 2011_TA_MJ_022060155_4.pdf 650.25 (KB)
5. 2011_TA_MJ_022060155_3.pdf 430.78 (KB)
6. 2011_TA_MJ_022060155_2.pdf 378.59 (KB)
7. 2011_TA_MJ_022060155_1.pdf 633.9 (KB)

P Penelitian ini bertujuan untuk mengetahui pengaruh ownership structure terhadap corporate disclosure quality pada perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia. Penelitian ini menggunakan data yang diambil dari laporan keungan selama lima tahun (2005-2009) dari 26 perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia. Variavel independen yang digunakan dalam penelitian ini adalah ownership structure yang terdiri dari private control, deviation of cash flow rights from control rights, board indepedence, board size, firm size, return on equity, market book ratio. Sedangkan variabel dependen adalah corporate disclosure quality. Metode analisis yang digunakan adalah metode analisis linier berganda. Berdasarkan hasil penelitian didaptakan bahwa terdapat pengaruh yang signifikan antara private control, board indepedence, board size, firm size terhadap corporate disclosure quality. Sedangkan deviation of cash flow rights from control rights, market book ratio tidak memeiliki pengaruh yang signifikan terhadap corporate disclosure quality

T The purpose of this research is to indentify the influence of ownership structure on corporte disclosure quality in manufacture companies listed on Indonesia Stock Exchange. This research used data, which is taken from financial report for during five years (2005-2009) from 26 manufacture companies listed on Indonesia Stock Exchange. Independent vairiables in this study are ownership stucture consists of private control, deviation of cash flow rights from control rights, board independence, board size, firm size, return on equity, market book ratio. Whereas dependent variable is corporate disclosure quality. Analysis methods used multiple linier regression. Based on research result is that the variables private control, board independence, board size, firm size have a significant impact on corporate disclosure quality. Deviation of cash flow rights from control rights, market book ratio whereas no significant impact on corporate disclosure quality

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