PENGARUH KONSENTRASI KEPEMILIKAN, UKURAN PERUSAHAAN DAN MEKANISME GOOD CORPORATE GOVERNANCE TERHADAP PENGUNGKAPAN DALAM LAPORAN TAHUNAN STUDI PADA PERUSAHAAN MANUFAKTUR DI BEI
Abstract
The company's annual report is a management responsibility for the management of funds from creditors or the
owners of capital. The company's annual report provide the financial and non-financial organizations related to the
interaction with the physical and social environment.Disclosure supported by good corporate governace mechanisms
need to be balanced between the positive information and negative information. This study aims to analyze whether
ownership concentration variables, firm size, the composition of the board of commissioners, industry specialization
Public Accountant and the audit committee affects the company's annual report disclosure index of manufacturing
companies listed on the Indonesia Stock Exchange in 2008-2010. The results showed that firm size and composition
commissioners effect to the company's annual report disclosure index. The concentration of ownership, industry
specialization Public Accountant and the existence of an audit committee does not affect the company's annual report
disclosure index
owners of capital. The company's annual report provide the financial and non-financial organizations related to the
interaction with the physical and social environment.Disclosure supported by good corporate governace mechanisms
need to be balanced between the positive information and negative information. This study aims to analyze whether
ownership concentration variables, firm size, the composition of the board of commissioners, industry specialization
Public Accountant and the audit committee affects the company's annual report disclosure index of manufacturing
companies listed on the Indonesia Stock Exchange in 2008-2010. The results showed that firm size and composition
commissioners effect to the company's annual report disclosure index. The concentration of ownership, industry
specialization Public Accountant and the existence of an audit committee does not affect the company's annual report
disclosure index
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