Open AccessPENGARUH KEPEMILIKAN PEMERINTAH, UKURAN KAP, DAN BOARD AGE TERHADAP PENGUNGKAPAN PENGENDALIAN
Author(s) -
Totok Dewayanto
Publication year - 2020
Publication title -
fokus ekonomi/fokus ekonomi
Language(s) - English
Resource type - Journals
eISSN - 2549-8991
pISSN - 1907-6304
DOI - 10.34152/fe.15.1.231-240
Subject(s) - stock exchange , nonprobability sampling , business , accounting , variables , control (management) , research object , government (linguistics) , regression analysis , business administration , statistics , finance , economics , mathematics , environmental health , medicine , management , population , linguistics , philosophy
This study aims to examine the effect of government ownership, KAP size, and board age on disclosure of internal control. Company size is used as a control variable in this study. The object of this research is manufacturing companies listed on the Indonesia Stock Exchange in 2016 - 2017. This study used a sample of 226 companies using the purposive sampling method. The statistical technique used in this study is multiple linear regression. The results showed that government ownership had a positive and significant effect on disclosure of internal control, while board age had a negative and significant effect on disclosure on internal control. This study did not find any significant effect from KAP size on disclosure of internal control