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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 Number | Location | Available |
|---|---|---|
| 8633 | PSB lt.2 - Karya Akhir | 1 |
| Penerbit | Depok: Program Studi Akuntansi, Fakultas Ekonomi Universitas Indonesia 2014 |
|---|---|
| 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 |
| Lampiran Berkas | Tidak Ada Data |