Pengaruh Struktur dan Mekanisme Corporate Governance terhadap Tingkat Kepatuhan Mandatory Disclosure (Studi Empiris pada Perusahaan Manufaktur yang Terdaftar di BEI yang Tergabung pada JII Periode 2011-2015)

Abstract

The purpose of this research is to know the effect of managerial ownership, institutional ownership, the number of the audit committee, the number of audit committee meetings, the proportion of independent commissioners, and the number of board meetings on the level of compliance with mandatory disclosure. The population in this research is manufacturing companies listed on the Indonesia Stock Exchange are incorporated in the JII period 2011-2015 totaling 111 companies. In this study, the sampling technique used purposive sampling method. This study in analyzing data using multiple linear regression analysis. The results showed that managerial ownership, institutional ownership, and the proportion of independent commissioners effect on the level of compliance with mandatory disclosure, while the number of the audit committee, the number of audit committee meetings, and the number of board meetings does not affect the level of compliance with mandatory disclosure