The Correlation of the Proportion of Independent Commissioners to Voluntary Disclosure the Case: Indonesian Manufacturing Sector

Putra, Dwi Yudha Hady (2008) The Correlation of the Proportion of Independent Commissioners to Voluntary Disclosure the Case: Indonesian Manufacturing Sector. Other thesis, FAKULTAS EKONOMI.

Preview

PDF (The Correlation of the Proportion of Independent Commissioners to Voluntary Disclosure the Case: Indonesian Manufacturing Sector) - Supplemental Material Available under License Creative Commons Public Domain Dedication. Download (395Kb) | Preview

Abstract

This Study ts to examine the relationship between voluntary disclosure and proportion of independent commissioners in Indonesian manufacturing company which is listed in Indonesia Stock Exchange -fro* 2A06 tu 2009. This research used Lim et al (2007) disclosure index and being adjusted to Indonesian regulation (BAPEPAM-LK regulate I'{o 134/BL/2006). Pearson Coryelation Model used as statistical tool to measure the relationship between voluntary disclosure and proportion of independent commissioners and company size as controlling variable. This result found there is no significant relationship between voluntary disclosure ond proportion of independent commissioners. After, controlling by company size, there is a significant relationship in small company, but not in large company.

Actions (login required)

View Item