IMPLIKASI CORPORATE GOVERNANCE DALAM PELAKSANAAN INTEGRATED REPORTING PADA BUMN NONKEUANGAN

IMPLIKASI CORPORATE GOVERNANCE DALAM PELAKSANAAN INTEGRATED REPORTING PADA BUMN NONKEUANGAN

Abstract: Corporate Governance Implication in Integrated Reporting Implementation on Non-Financial SOEs. This study seeks to examine the implications of corporate governance and the active involvement of company personnel in making integrated reporting. The method used is panel data regression on 64...

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Bibliographic Details
Main Authors: Dini Wahjoe Hapsari, Vennika Qashash, Daniel T H Manurung
Format: Article
Language:English
Published: University of Brawijaya 2019-12-01
Series:Jurnal Akuntansi Multiparadigma
Subjects:
direksi
integrated reporting
pelaporan
Online Access:https://jamal.ub.ac.id/index.php/jamal/article/view/1206/pdf
Description
Summary:Abstract: Corporate Governance Implication in Integrated Reporting Implementation on Non-Financial SOEs. This study seeks to examine the implications of corporate governance and the active involvement of company personnel in making integrated reporting. The method used is panel data regression on 64 non-financial and indexed government stock company data on the Indonesia Stock Exchange in the 2014-2017 period. Corporate governance in this non-financial SOE has been implemented well. The central pillar in carrying out company policy in the preparation of financial reporting is the directors. To maintain it, directors and commissioners are chosen not only through a lengthy selection process and without interference from the government as the largest shareholder.
ISSN:2086-7603
2089-5879

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