Abdul Kharis_abstract_1612012

CORPORATE GOVERNANCE DAN KETAATAN PENGUNGKAPAN WAJIB PADA BADAN USAHA MILIK NEGARA 

 

Abdul Kharis
Jurusan Akuntansi Fakultas Ekonomi Universitas Muhammadiyah Surakarta
Jl.Jend.A.Yani Tromol Pos 1 Pabelan Kartasura, Surakarta, 57102.

Djoko Suhardjanto
Fakultas Ekonomi Universitas Sebelas Maret
Jl. Ir. Sutami No.36A Surakarta, 57126

 Korespondensi dengan Penulis:
Abdul Kharis: Telp. +62 271 717 417; Fax. +62 271 715 448
E-mail: neverstop999@yahoo.com

Abstract

The purpose of this study was to examine corporate governance and mandatory disclosures compliance of Indonesian BUMN (Badan Usaha Milik Negara). Under purposive sampling, secondary data of 48 annual reports year 2005-2010 of BUMN in Indonesian Stock Exchange were selected.The average level of mandatory disclosures compliance was at 54.99%. This number indicated that Indonesian’s BUMN was not fully compliance to SE Bapepam No. SE-02/PM/2002 and SE-02/BL/2008. In accordance with the purpose of the study, the result of multiple regression showed that corporate governance affected the level of mandatory disclosure compliance through the variable number of board and educational background of director. Other variables, such as board size, the composition of independent commissioner, audit committee size, the composition of independent audit committee members and number of audit committee meetings were not good predictors for level of mandatory disclosure compliance.

Key words: corporate governance, mandatory disclosure compliance

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