This study aims to examine the influence of corporate governance mechanisms on internal control information disclosure. Corporate governance mechanisms that are used in this study are ownership concentration, board of commissioner independence, institutional ownership, board of commissioner size, and external auditor size. This study also uses some corporate characteristics that are predicted to have influence on internal control information disclosure as control variables. The population in this study is non-financial companies that are listed on Main Board of Indonesia Stock Exchange in 2014 and 2015. The sampling method in this study is purposive sampling method. Based on sample selection, 163 companies are selected as sample of this study. Multiple regression analysis is used to analyze data in this study. The results showed that ownership concentration and board of commissioner size have significant positive effect on internal control information disclosure. Board of commissioner independence has significant negative effect on internal control information disclosure. Institutional ownership and external auditor size do not have significant effect on internal control information disclosure.
Published by | Universitas Diponegoro |
Journal Name | Diponegoro Journal of Accounting |
Contact Phone | - |
Contact Name | - |
Contact Email | - |
Location | Kota semarang, Jawa tengah INDONESIA |
Website | accounting| https://ejournal3.undip.ac.id/index.php/accounting| |
ISSN | ISSN : 23373806, EISSN : -, DOI : -, |
Core Subject | Economy, |
Meta Subject | Economics, Econometrics & Finance, |
Meta Desc | Media publikasi karya ilmiah lulusan S1 Prodi Akuntansi Fakultas Ekonomika dan Bisnis Universitas Diponegoro yang memuat berbagai hasil penelitian maupun kajian di bidang akuntansi. |
Penulis | Ismail, Muhammad Dzulfahmi , Ardiyanto, Moh Didik |
Publisher Article | Diponegoro Journal of Accounting |
Subtitle Article | Diponegoro Journal of Accounting Volume 6, Nomor 3, Tahun 2017 |
Scholar Google | http://scholar.google.com/scholar?q=%2Bintitle%3A&… |
View Article | https://ejournal3.undip.ac.id/… |
DOI | http://download.garuda.ristekdikti.… |
DOI Number | Full PDF (120.752 KB) |
Download Article [1] | https://ejournal3.undip.ac.id/index.php/… |
Download Article [2] | http://download.garuda.ristekdikti.go.id… |
Informasi yang terkait dengan PENGARUH MEKANISME CORPORATE GOVERNANCE TERHADAP PENGUNGKAPAN INFORMASI PENGENDALIAN INTERNAL
Lingkup pengaruh Pengaruh Coandă Aruh Baharin Pengaruh Kristen dalam Islam Teori pengaruh moral mengenai pendamaian Aruh Madihin Aruh Pantun Pengaruh Korea terhadap budaya Jepang Pengaruh Islam di Nusantara Aruh Bawanang Aruh Buntang Pengaruh Agustinus terhadap Yohanes Calvin Hubungan Prancis dengan Rusia Pengaruh sosial YouTube Dominasi Mataram di Parahyangan Faktor dampak Pengaruh zona waktu pada penyiaran Amerika Utara Serikat Penulis Amerika Serikat Pengaruh pajak dan subsidi terhadap harga Pemanasan global Musik Buddhisme di Indonesia