SKRIPSI AKS
CORPORATE GOVERNANCE DAN PENGUNGKAPAN SUKARELA
ABSTRACT
This study aims to examine the influence of board of directors size,
independent director, board diversity, audit committee and blockholder on the level
of voluntary disclosure. The population in this study were companies listed on LQ45
in 2018-2020. Then sampling with purposive sampling and obtained 52 companies.
Panel data regression analysis was used to test the hypothesis in this study.
The results of the study provide evidence that the size of the board directors
and independent director has an influence on the level of voluntary disclosure.
Meanwhile, board diversity, audit committee and blockholder didn’t affect on the
level of voluntary disclosure.
Keywords: board directors size, independent director, board diversity, audit
committee, blockholder
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