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CORPORATE GOVERNANCE DAN KETAATAN PENGUNGKAPAN WAJIB PADA BADAN USAHA MILIK NEGARA

Jurnal Keuangan dan Perbankan, Volume 16, Nomor 1, Januari 2012
Journal from JIPTUNMERPP / 2012-08-31 09:40:45
Oleh : Abdul Kharis ;Djoko Suhardjanto, Diploma 3 of Finance and Banking Merdeka University Malang (jurkeubank@yahoo.com)
Dibuat : 2012-01-01, dengan 0 file

Keyword : Corporate governance, mandatory disclosure compliance, board size, audit commitee, commis- sioner of independent.

The purpose of this study was to examine corporate governance and mandatory disclosures compliance of
Indonesian BUMN (Badan Usaha Milik Negara). Under purposive sampling, secondary data of 48 annual
reports year 2005-2010 of BUMN in Indonesian Stock Exchange were selected.The average level of manda-
tory disclosures compliance was at 54.99%. This number indicated that IndonesianÂ’s BUMN was not fully
compliance to SE Bapepam No. SE-02/PM/2002 and SE-02/BL/2008. In accordance with the purpose of the
study, the result of multiple regression showed that corporate governance affected the level of mandatory
disclosure compliance through the variable number of board and educational background of director. Other
variables, such as board size, the composition of independent commissioner, audit committee size, the compo-
sition of independent audit committee members and number of audit committee meetings were not good predic-
tors for level of mandatory disclosure compliance.

Deskripsi Alternatif :

The purpose of this study was to examine corporate governance and mandatory disclosures compliance of
Indonesian BUMN (Badan Usaha Milik Negara). Under purposive sampling, secondary data of 48 annual
reports year 2005-2010 of BUMN in Indonesian Stock Exchange were selected.The average level of manda-
tory disclosures compliance was at 54.99%. This number indicated that IndonesianÂ’s BUMN was not fully
compliance to SE Bapepam No. SE-02/PM/2002 and SE-02/BL/2008. In accordance with the purpose of the
study, the result of multiple regression showed that corporate governance affected the level of mandatory
disclosure compliance through the variable number of board and educational background of director. Other
variables, such as board size, the composition of independent commissioner, audit committee size, the compo-
sition of independent audit committee members and number of audit committee meetings were not good predic-
tors for level of mandatory disclosure compliance.

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PropertiNilai Properti
ID PublisherJIPTUNMERPP
OrganisasiDiploma 3 of Finance and Banking Merdeka University Malang
Nama KontakDra. Wiwik Supriyanti, SS
AlamatJl. Terusan Halimun 11 B
KotaMalang
DaerahJawa Timur
NegaraIndonesia
Telepon0341-563504
Fax0341-563504
E-mail Administratorperpus@unmer.ac.id
E-mail CKOwsupriyanti@yahoo.com

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  • Editor: Wiwik Supriyanti, Dra. SS.