TATA KELOLA DAN PENGUNGKAPAN SUKARELA PERUSAHAAN BARANG KONSUMSI CORPORATEGOVERNANCE AND VOLUNTARY DISCLOSURE ON CONSUMER GOODS COMPANIES

Abstract

Abstract:

This research examined the effect of corporate governance on voluntary disclosure using data form 41 consumer goods companies listed at the Indonesia Stock Exchange in the period 2013-2018. The hypotheses were tested by panel regression method. The results indicate that director size, commissioner size, managerial ownership, institutional ownership, government ownership, audit committee, and audit quality have no significant impact, this concludes that governance in consumption finance companies in Indonesia is more focused on reporting rather than social reporting (voluntary disclosure).