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Pengaruh Struktur Kepemilikan, Ukuran Komite Audit dan Kualitas Audit Terhadap Luas Pengungkapan Kompensasi Manajemen Kunci di Laporan Keuangan [Effects of Ownership Structure and Audit Committee Size on the Disclosure of Executive Management Compensation in Financial Statements]

Development Research of Management

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Title Pengaruh Struktur Kepemilikan, Ukuran Komite Audit dan Kualitas Audit Terhadap Luas Pengungkapan Kompensasi Manajemen Kunci di Laporan Keuangan [Effects of Ownership Structure and Audit Committee Size on the Disclosure of Executive Management Compensation in Financial Statements]
 
Creator Astasari, Kristiana Gabriela Astri
Nugrahanti, Yeterina Widi
 
Subject Business Administration; Economics
ownership structure; financial statement; executive compensation; audit committee
Accounting and Auditing; Executive Compensation; Capital and Ownership Structure
 
Description The purpose of this study is to investigate the effect of ownership structure and audit committee's size to the disclosure of executive management compensation in the Financial Statement. The research 's samples are 125 manufacturing companies that listed in Indonesia Stock Exchange in 2012. The results of this research show that managerial ownership and audit committee's size does not have a significant effect to the disclosure of executive management compensation in the Financial Statements. Besides that, institutional ownership has a negative significant effect to the disclosure of executive management compensation in the Financial Statements.
 
Publisher Universitas Pelita Harapan
 
Contributor —
 
Date 2015-09-01
 
Type info:eu-repo/semantics/article
info:eu-repo/semantics/publishedVersion
Peer-reviewed Article
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Format —
 
Identifier https://ojs.uph.edu/index.php/DJM/article/view/165
10.19166/derema.v10i2.165
 
Source DeReMa (Development Research of Management): Jurnal Manajemen; Vol 10, No 2 (2015): September; 162-182
2476-955X
1907-0853
 
Language eng
 
Relation https://ojs.uph.edu/index.php/DJM/article/view/165/109
 
Coverage Indonesia; Jakarta
2012
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Rights Copyright (c) 2015 Kristiana Gabriela Astri Astasari, Yeterina Widi Nugrahanti
https://creativecommons.org/licenses/by/4.0/