Open AccessPENGARUH EFEK ENTRENCHMENT, ALIGMENT DAN DEWAN KOMISARIS INDEPENDEN TERHADAP VOLUNTARY DISCLOSURE PADA PERUSAHAAN OTOMOTIF YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2014-2017
Author(s) -
Sri Mulyati,
Rauzatul Jannah
Publication year - 2019
Publication title -
jurnal akuntansi dan keuangan /jurnal akuntansi dan keuangan
Language(s) - English
Resource type - Journals
eISSN - 2716-022X
pISSN - 2301-4717
DOI - 10.29103/jak.v7i1.1837
Subject(s) - stock exchange , nonprobability sampling , automotive industry , business , accounting , variables , business administration , statistics , finance , mathematics , population , physics , demography , sociology , thermodynamics
This study aims to know the Effect of Entrenchment Effects, Alignment and Independent Board of Commissioners toward Voluntary Disclosure of Automotive Companies Listed on the Indonesia Stock Exchange during 2014-2017. The data used in this study are secondary data as many as 12 samples with 48 observations. The sampling technique used is purposive sampling technique. The method used to analyze the relationship between the independent variables and the dependent variable is the multiple linear regression method and the classical assumption test. The results showed that the entrenchment and alignment partially has a negative and significant effect on Voluntary Disclosure of Automotive Companies listed on the Indonesia Stock Exchange, while independent commissioners have a positive and significant effect on Voluntary Disclosure of Automotive Companies listed on the Indonesia Stock Exchange. Simultaneously, the entrenchment, alignment and independent board of commissioners have a positive and significant effect on Voluntary Disclosure of Automotive Companies listed on the Indonesia Stock Exchange.