Pengaruh Corporate Governance terhadap Compliance of Mandatory Disclosure

https://doi.org/10.35912/jakman.v3i1.522
Published: Feb 25, 2022

Abstract:

Tujuan (Purpose): The purpose is to determine the effect of the corporate governance on compliance of mandatory disclosure in public companies listed on the Indonesia Stock Exchange.

Metodologi penelitian (Research methodology): This research is a quantitative type of research. The population are the property, real estate, and building construction sector companies listed on the IDX in 2015-2019. The data were analyzed using multiple linear regression analysis processed with the SPSS 25.0.

Hasil (Results): The results showed that the audit committee independence had no effect on compliance of mandatory disclosure, while the board of commissioners, women commissioners, audit committee, managerial ownership and public ownership had an effect on compliance of mandatory disclosure.

Limitasi (Limitations): The corporate governance variables refers to the amount of value in quantity, not quality and the measurement of the dependent variable cannot be a definite indicator.

Kontribusi (Contribution): The implication is it can be used as a reference for further research and convey the company to pay attention to components that have the potential to affect the company's compliance with applicable regulations.

Keywords:
1. corporate governance
2. mandatory disclosure
3. audit committee
4. women commissioners
5. managerial ownership
Authors:
1 . Faadillah Novia Arisanti
2 . Ayunita Ajengtyas S. Mashuri
3 . Noegrahini Lastiningsih
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How to Cite
Arisanti, F. N., S. Mashuri, A. A., & Lastiningsih, N. . (2022). Pengaruh Corporate Governance terhadap Compliance of Mandatory Disclosure. Jurnal Akuntansi, Keuangan, Dan Manajemen, 3(1), 51–68. https://doi.org/10.35912/jakman.v3i1.522
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Issue & Section
Vol. 3 No. 1 (2021): Desember
Articles
References

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    Anderson, R. C., Mansi, S. A., & Reeb, D. M. (2004). Board characteristics, accounting report integrity, and the cost of debt. Journal of Accounting and Economics, 37, 315–342. https://doi.org/10.1016/j.jacceco.2004.01.004

    Anggraeni, D. Y., & Djakman, C. D. (2017). Slack Resources , Feminisme Dewan, dan Kualitas Pengungkapan Tanggung Jawab Sosial Perusahaan. Jurnal Akuntansi Dan Keuangan Indonesia, 14(1), 94–118.

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  2. Adiza, G. R., Alamina, U. P., & Aliyu, I. S. (2020). The influence of socio-cultural factors on the performance of female entrepreneurs. International Journal of Financial, Accounting, and Management (IJFAM), 2(1), 13–27. https://doi.org/https://doi.org/10.35912/ijfam.v2i1.161.
  3. Agustina, L. (2012). Pengaruh Karakteristik Perusahaan Terhadap Pengungkapan Laporan Tahunan. Jurnal Dinamina Akuntansi, 4(1), 55–63.
  4. Al-Akra, M., Eddie, I. A., & Ali, M. J. (2010). The influence of the introduction of accounting disclosure regulation on mandatory disclosure compliance: Evidence from Jordan. British Accounting Review, 42(3), 170–186. https://doi.org/10.1016/j.bar.2010.04.001
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  6. Anggraeni, D. Y., & Djakman, C. D. (2017). Slack Resources , Feminisme Dewan, dan Kualitas Pengungkapan Tanggung Jawab Sosial Perusahaan. Jurnal Akuntansi Dan Keuangan Indonesia, 14(1), 94–118.
  7. Bae, S. M., Masud, M. A. K., & Kim, J. D. (2018). A Cross-country Investigation of Corporate Governance and Corporate Sustainability Disclosure: A Signaling Theory Perspective. Sustainability (Switzerland), 10(8). https://doi.org/10.3390/su10082611
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  10. Bungin, M. B. (2017). Metodologi Penelitian Kuantitatif (Kedua). KENCANA.
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  14. Idrissi, I. El, & Alami, Y. (2021). The financial impacts of board mechanisms on performance?: The case of listed Moroccan banks. International Journal of Financial, Accounting, and Management (IJFAM), 3(2), 93–113. https://doi.org/10.35912/ijfam.v2i4.336
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  21. Khairandy, R., & Malik, C. (2007). Good Corporate Governance: Perkembangan Pemikiran dan Implementasinya di Indonesia dalam Perspektif Hukum (Cetakan I). Total Media Yogyakarta.
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  23. Krismiaji, & Surifah. (2019). Corporate Governance and Firm’s Compliance on Disclosure of International Financial Reporting Standards–Indonesian Evidence. International Journal of Accounting, Finance and Risk Management, 4(1), 24. https://doi.org/10.11648/j.ijafrm.20190401.13
  24. Kusumastuti, S., Supatmi, & Sastra, P. (2007). Pengaruh Board Diversity Pada Nilai Perusahaan Dalam Perspektif Corporate Governance. E-Jurnal Akuntansi, 9(2), 88–98. https://doi.org/10.24843/eja.2019.v26.i03.p15
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  28. Musah, A., & Adutwumwaa, M. Y. (2021). The effect of corporate governance on financial performance of rural banks in Ghana. International Journal of Financial, Accounting, and Management (IJFAM), 2(4), 305–319. https://doi.org/https://doi.org/10.35912/ijfam.v2i4.336
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  32. Pearce, J. A., & RobinsonR, R. B. (2008). Manajemen Strategis?: Formulasi, Implementasi, dan Pengendalian (Krista (ed.); 10th ed.). Penerbit Salemba Empat.
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  37. Sabrina, O. Z., Midiastuty, P. P., & Suranta, E. (2020). Pengaruh koneksitas organ corporate governance, ineffective monitoring dan manajemen laba terhadap fraudulent financial reporting. Jurnal Akuntansi Keuangan Dan Manajemen, 1(2), 109–122. https://doi.org/10.35912/jakman.v1i2.11
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  43. Song, J., & Windram, B. (2004). Benchmarking Audit Committee Effectiveness in Financial Reporting. International Journal of Auditing, 8, 195–205.
  44. Sugiono, A., Soenarno, Y. N., & Kusumawati, S. M. (2010). Akuntansi & Pelaporan Keuangan untuk Bisnis Skala Kecil dan Menengah. Grasindo.
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  46. Sutiyok, & Rahmawati, E. (2014). Pengaruh Mekanisme Corporate Governance Terhadap Tingkat Kepatuhan Mandatory Disclosure Konvergensi Ifrs di Perbankan. Journal of Accounting and Investment, 15(2), 151–162.
  47. Tondombala, S. A. A., & Lastanti, H. S. (2016). Peran Struktur Corporate Governance Dalam Tingkat Kepatuhan Mandatory Disclosure IFRS. E-Journal Akuntansi Trisakti, 3(1), 38–56.
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