文章基本信息

标题：Mechanism of Corporate Governance and Transparency of Indonesian Companies (Case Study of Manufacturing Companies Listed on the Indonesia Stock Exchange in 2015-2018)
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作者：Arumega Zarefar ; Raja Adri Satriawan Surya ; Atika Zarefar 等
期刊名称：International Journal of Academic Research in Business and Social Sciences
电子版ISSN：2222-6990
出版年度：2020
卷号：10
期号：4
页码：149-162
DOI：10.6007/IJARBSS/v10-i4/7116
语种：English
出版社：Human Resource Management Academic Research Society
摘要：This study aims to examine the influence of corporate governance mechanisms to transparency. Corporate governance mechanisms examined in this study include internal systems including from commissioners, and managerial ownership. Foreign ownership, debt financing, quality audits and company size, firm age as control variables. The population of this research is manufacturing companies listed in the Indonesia Stock Exchange period 2015 - 2018. The research sample is determined by the purposive sampling method with a total sample of 103 annual reports. This study data analysis uses Structural Equation Modeling-Partial Least Square (PLS-SEM).The results showed: the internal governance, debt financing, quality audit, and the size of the company have a significant effect on transparency; while foreign ownership does not affect transparency. The size of the company can be the control variable of transparency, and the age of the company cannot be the control variable to transparency.