Open AccessCORPORATE GOVERNANCE ANALYSIS OF QUALITY DISCLOSURE OF NON-FINANCIAL FINANCIAL STATEMENTS IN INDONESIA STOCK EXCHANGE COMPANIES
Author(s) -
Serly Serly,
Apriliana Eka Damar Susanti
Publication year - 2021
Publication title -
baki (berkala akuntansi dan keuangan indonesia)
Language(s) - English
Resource type - Journals
eISSN - 2460-4496
pISSN - 2459-9581
DOI - 10.20473/baki.v6i2.26325
Subject(s) - stock exchange , financial statement , business , accounting , profitability index , audit committee , leverage (statistics) , population , audit , finance , medicine , environmental health , machine learning , computer science
This study discusses the effect of profitability, company size, leverage, public ownership and type of auditor on the quality of financial statement disclosure of non-financial companies on the Indonesia Stock Exchange (IDX).Research population is companies in the Indonesia Stock Exchange in 2014-2018. The total population in the year of research was 627 companies and the samples that fit the criteria were 358 companies. Retrieval data was tested by using panel regression.From these results, it indicates the variable profitability have no significant on the quality of financial of financial statement disclosures (p=0,232 > 0,05). Company size has positive and significant effect on the quality of financial statement disclosures (p=0,002 0,05). Community ownership does not significantly influence on the quality of financial statement disclosures (p=0,176 > 0,05). Type of auditor has positive and significant effect on the quality of financial statement disclosures (p=0,018 < 0,05).