đ
01 June 2020
DOI: 10.34152/fe.15.1.231-240
PENGARUH KEPEMILIKAN PEMERINTAH, UKURAN KAP, DAN BOARD AGE TERHADAP PENGUNGKAPAN PENGENDALIAN
Fokus Ekonomi : Jurnal Ilmiah Ekonomi
Sekolah Tinggi Ilmu Ekonomi Pelita Nusantara
đ Abstract
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
đ Keywords
#disclosure of internal control; government ownership; KAP size; board age
âšī¸ Informasi Publikasi
Tanggal Publikasi
01 June 2020
Volume / Nomor / Tahun
Volume 15, Nomor 1, Tahun 2020
đ HOW TO CITE
Dewayanto, Totok, "PENGARUH KEPEMILIKAN PEMERINTAH, UKURAN KAP, DAN BOARD AGE TERHADAP PENGUNGKAPAN PENGENDALIAN," Fokus Ekonomi : Jurnal Ilmiah Ekonomi, vol. 15, no. 1, Jun. 2020.
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