Hubungan Corporate Governance Dan Pengungkapan Informasi




Jurnal Simpsium Nasional Akuntansi VI (SNA 6) - Surabaya
Jurnal Simpsium Nasional Akuntansi VI (SNA 6) – Surabaya

HUBUNGAN CORPORATE GOVERNANCE DAN PENGUNGKAPAN INFORMASI : PENGUJIAN SECARA SIMULTAN

KHOMSIYAH
Universitas Trisakti

Abstract

This study examines the relationship between corporate governance and disclosure. Corporate governance and disclosure are both subject to investor protection from information asymmetry. This study employs a simultaneous equation model to test the hypothesis that corporate governance and disclosure are positively related. It uses ratings corporate governance index perception (CGPI) 2001 and 2002 by the Indonesian Institute for Corporate Governance to measure corporate governance. Aggregate disclosure (mandatory and voluntary) used to measure disclosure index. Consistent with theoretical predictions, the analysis shows that there is a significant positive relationship between corporate governance index and disclosure level. Firms with higher corporate governance index tend to disclose more information in annual report and vice versa. This result consistent with one of regulator’s (Bapepam) objectives in encouraging companies to implement good corporate governance and provide more information.

Keywords: corporate governance, disclosure, simultaneous

Tujuan penelitian ini adalah menguji hubungan corporate governance dengan pengungkapan informasi dalam laporan tahunan perusahaan-perusahaan publik. Penelitian-penelitian sebelumnya telah menguji hubungan pengungkapan informasi dengan karakteristik perusahaan, misalnya: Shinghvi dan Desai (1971), Buzby (1975), Chong dan Wong-Boren (1987) Ruland, Tung, dan George (1990); Cooke (1992); Lang dan Lungdholm (1993), Wallace, et al. (1995), Botosan (1997), dan Sengupta (1998). Di Indonesia, penelitian tentang pengungkapan informasi telah dilakukan antara lain oleh Susanto (1992); Subiyantoro (1997); Suripto (1999); Na’im dan Rakhman (2000); Gunawan (2000); Marwata (2001), Fitriany (2001) dan Sabeni (2002).

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