The Effect of Audit Quality And Company Size on Good Corporate Governance Disclosure in Banking Companies Listed in Indonesia Stock Exchange

[摘要] This study aims to analyze the effect of firm size, profitability, ownership, size of board of commissioners, and auditor quality to the extent of corporate governance disclosure as measured by Corporate Governance Disclosure Index, using data consisting of 16 companies listed in Indonesia Stock Exchange. The population of this study is a public company listed in the Indonesia Stock Exchange with a banking company as a sample. Period of observation conducted for four years from 2013-2015. This research uses purposive sampling method. Data analysis used in this research is classical assumption test and to test hypothesis using multiple regression analysis. Result: From the regression equation above, it is known that the constant of 0.574 states that if the independent variable consisting of Quality Audit, Firm Size to CG. Then the average CG Disclosure of 0.574. Audit Quality Variable has positive regression coefficient, Size has negative coefficient. This means that companies with high levels of Audit Quality do not affect CG disclosure. In addition, judging from the significance of the Quality Audit does not affect CG Disclosure. With the size of the company or high Size it will affect the disclosure of CG.

[发布机构] Universitas Lancang Kuning, Pekanbaru; 28265, Indonesia^1

[效力级别] 经济学 [学科分类] 工业工程学

[关键词] audit quality dispersion ownership;Board size;Corporate governance;Firm size;Independent variables;Multiple regression analysis;Negative coefficients;Regression coefficient