PENGARUH KEPEMILIKAN KELUARGA DAN TATA KELOLA PERUSAHAAN TERHADAP PENGUNGKAPAN SUKARELA DALAM LAPORAN TAHUNAN (Studi pada Perusahaan-Perusahaan Keluarga yang Terdaftar di BEI Periode 2014)

  • Gabriella Christina Listiono Jurusan Akuntansi Fakultas Bisnis dan Ekonomika Universitas Surabaya
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Keywords: Kepemilikan keluarga, tata kelola perusahaan, dewan komisaris independen, komite audit

Abstract

Tujuan dari penelitian ini adalah untuk mengetahui pengaruh kepemilikan keluarga, tata kelola perusahaan, dari banyaknya dewan komisaris independen dan komite audit yang memiliki latar belakang akuntansi atau keuangan terhadap pengungkapan sukarela suatu perusahaan, serta pengaruh tata kelola perusahaan tersebut sebagai moderator hubungan antara kepemilikan keluarga dan pengungkapan sukarela. Obyek dari penelitian ini adalah seluruh perusahaan yang terdaftar di Burs efek Indonesia kecuali sektor keuangan untuk periode 2014. Penelitian ini menggunakan pendekatan kuantitif dan diuji dengan model regresi berganda. Variabel dependen dari penelitian ini adalah pengungkapan sukarela. Sedangkan variabel independennya adalah proporsi dewan komisaris independen, dan proprosi komite audit yang memiliki background akuntansi atau keuangan. Hasil dari penelitian ini menunjukkan bahwa kepemilikan keluarga dan tata kelola perusahaan , baik dewan komisaris independen maupun komite audit tidak memiliki hubungan yang signifikan terhadap pengungkapan sukarela. Peran tata kelola perusahaan dalam perusahaan keluarga juga tidak mempengaruhi hubungan antara kepemilikan keluarga dan pengungkapan sukarela secara signifikan. 

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Published
2016-03-01
Issue
Vol. 5 No. 1 (2016): Calyptra : Jurnal Ilmiah Mahasiswa Universitas Surabaya (September)
Section
Bidang Akuntansi (AK)

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