Articles

Found 1 Documents
Search
Journal : EL-MUHASABA

FAKTOR-FAKTOR YANG MEMENGARUHI PENGUNGKAPAN TATA KELOLA PERUSAHAAN DAN DAMPAKNYA TERHADAP KINERJA PERUSAHAAN Salman, Putriana; Nurkholis, Nurkholis; Mardiati, Endang
El Muhasaba: Jurnal Akuntansi Vol 5, No 1: Januari 2014
Publisher : Jurusan Akuntansi Fakultas Ekonomi Universitas Islam Negeri Maulana Malik Ibrahim Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.18860/em.v5i1.2830

Abstract

Title: [Factors that Affect the Disclosure of Corporate Governance and its Impact on Corporate Performance]This study aims to analyze factors that affect the disclosure of corporate governance and its impact on firm performance. The factors investigated include firm size, listing age, board size, proportion of independent directors and audit committee size. This study used 161 companies listed in Indonesia Stock Exchange by using purposive sampling. The results show that company size, board size, proportion of independent directors, and audit committee size significant affect corporate governance disclosure. Furthermore, this study show that disclosure of corporate governance has significantly positive impact on firm performance as measured by Tobin’s Q. The firm performance as measured by ROA is not affected by the disclosure of corporate governance.
Co-Authors - Sutrisno Abdul Ghofar Affandi, Arlisya Tika Afifah, Nur Rahmah Agus Hadi Prayitno AGUS PURWANTO Agustina, Clara Aini, Sitti Nurul Alfonsus Jantong, Alfonsus Ali Djamhuri Amalia, Bonita Ana Pratiwi, Ana Anang Febri Prasetyo, Anang Febri Andri veno, Andri Andriono, Rian Arief Hidayat Afendi, Arief Hidayat Atmanto, Arif Puji Awaludin, Aan Bambang Hariadi Bambang P.S. Brodjonegoro Bambang Subroto Bawono, Ari bsa, Sholikhin Diel, M. Martono Edy Mintarto, Edy Elmonita, Yudhanoorsanti Endang Mardiati Fajar, Abdul Gariri, Putu Novia Gugus Irianto Gusti Adriansyah, Gusti HASAN SUBEKTI Hijriah, Amanah I Putu Hendra Setiawan I Wayan Dasna Ika Ratnawati, Ika Krisnawan, Gede Kusumawati, febriana Tri M. Ibnu Fajril Jabin, M. Ibnu Fajril Mariandini, Fransiska Iing Martarosa Martarosa Maskur Maskur Meidiana Dwidiyanti MIFTAKHUL JANNAH Muddin, Saripuddin Muhammad Firdaus Munjazi, Achmad Ibnu Munzil Munzil, Munzil Muslikhin Hidayat Mutaqin Mutaqin Ninda Ayu Wiranti, Ninda Ayu Nugraheni, Yudhi Ratna Nusantoro, Suluh Prabowo Yudo Jayanto, Prabowo Yudo Prijanto, Tulus Priyono Priyono Puspitasari, Nur Wahyu Putriana Salman Rahman, Fadhli Reni Kurniawati, Reni Riwan Kusmiadi, Riwan Rizki Bagustianto Roekhudin, Roekhudin Rozaq, Ibrahim Kholilul Rukmi, Dyah Laksito Safitri, Mei Via SAMUYUS NEALMA Sarto Sarto Siti Jamilatun Siti Nurul Hidayati, Siti Nurul Soekarjono, Satria Utama Sopyan Ali Rohman, Sopyan Ali Subaida, Ida Sudarsono, Ratria Anggraini Sudiyatno Sudiyatno Sulistiyaningsih Sulistiyaningsih SULISTYARTO, SONI Sulistyo, Indah Surjani Wonorahardjo, Surjani Susiati B. Hirawan Sutrisno T Sutrisno, T Syahniar, Theo Mahiseta Wiwin, Desak Wulan Fitri Utami, Wulan Fitri Zuhri, Mohammad