ANALISIS FAKTOR-FAKTOR YANG MEMENGARUHI INTERNET BASED CORPORATE GOVERNANCE DISCLOSURE PADA PERUSAHAAN SEKTOR PERBANKAN YANG TERDAFTAR DI BURSA EFEK INDONESIA

Authors

  • Jalasena Putra Hardianto
  • Ihyaul Ulum
  • A. Syaiful Hidayat Anwar

DOI:

https://doi.org/10.22219/jrak.v6i2.07

Abstract

This study aims to knowing the determinants of internet based corporate governance disclosure
by Indonesian Banking Companies Listed. Internet based corporate governance disclosure used
an dependent variable and measured using 22 aspect that disclosure on official website. Size of
Companies, Age of Companies Listed, and Dispertion Ownership used an independent variable.
Size of Company measured using Log of Total Asset. Age Of companies Listed measured using
difference of date companies listed minus date of research. Dispertion ownership measured
using ownership of stock e”5%. Analysis techniques data using WarpPLS 3.0. This study found
Size of Companies positively and significantly effect to IBCGD. Age of Companies Listed and
Dispertion Ownership haven’t effect to IBCGD.
Ke ywords: Internet Based Corporate Governance Disclosure (IBCGD), Size of Companies,
Age of Companies Listed, Dispertion Ownership

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Published

2017-12-19

Issue

Vol. 6 No. 2: Jurnal Reviu Akuntansi dan Keuangan

Section

Articles

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