Image of Pengaruh struktur kepemilikan dan mekanisme corporate governance terhadap tingkat pengukuran laporan keberlanjutan (sustainability report) pada perusahaan publik di Indonesia periode 2008-2012

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Pengaruh struktur kepemilikan dan mekanisme corporate governance terhadap tingkat pengukuran laporan keberlanjutan (sustainability report) pada perusahaan publik di Indonesia periode 2008-2012

The objective of this study is to examine the effect of control rights held by the ultimate controlling shareholder and foreign ownership to the level of sustainability report disclosure. This study also examines role of board and audit committee effectiveness to the level of control rights and its effect on the level of sustainability report disclosure. This study used on a sample of 99 observations from 27 public listed companies in Indonesia, which published at least one sustainability report during 2008-2012. The empirical results give evidence that the level of sustainability report disclosure in Indonesia is not significantly affected by the control rights held by the ultimate controlling shareholder and corporate governance mechanism, while foreign ownership is found has a negative effect on the level of sustainability report disclosure.Ada tabel

Ketersediaan

Call NumberLocationAvailable
8633PSB lt.2 - Karya Akhir1
Penerbit Depok Program Studi Akuntansi, Fakultas Ekonomi Universitas Indonesia.,
Edisi -
Subjek Corporate governance
Foreign ownership
Disclosure
Sustainability report
Public companies
ISBN/ISSN -
Klasifikasi -
Deskripsi Fisik xxi, 75 p. : il. ; 30 cm.
Info Detail Spesifik -
Other Version/Related Tidak tersedia versi lain
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