Pengaruh Struktur Kepemilikan Manajemen Dan Kepemilikan Publik Terhadap Transparansi Laporan Keuangan

Putri, MUSTIKA PERMATASARI KUSUMA (2012) Pengaruh Struktur Kepemilikan Manajemen Dan Kepemilikan Publik Terhadap Transparansi Laporan Keuangan. Other thesis, STIE Bank BPD Jateng.

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A.12.12. MUSTIKA PERMATASARI KUSUMA PUTRI(1A081341).pdf
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Abstract

The financial statements are an important medium of information to parties outside the management to assess the performance and economic conditions of a company. Information obtained from a company's financial statements depends on the level of transparency. The transparency can be delivery or quality information of disclosure by a company, both in financial statements and annual report. The higher level of tranparency, the more information obtained. the stucture of ownership of share in a company shall be deemed to affect level of transparency in financial statements of a company. the structure ownership discussed in this study is the management ownership of share and public ownership of share that expected can analyze the effect on the level of tranparency t at regulation and voluntary disclosure. Population used in this study was all manufacturing companies listed on the Indonesia Stock Exchange (BEI) in 2008-2010. Using purposive sampling method, obtained a sample of 39 firms for each year. The analytical method used is multiple regression analysis. The results showed that the management ownership and public ownership effect on tranparency of finansial statements

Item Type: Thesis (Other)
Uncontrolled Keywords: tranparency, management owneship and public ownership
Subjects: H Social Sciences > H Social Sciences (General)
H Social Sciences > HB Economic Theory
H Social Sciences > HJ Public Finance
Divisions: Faculty of Law, Arts and Social Sciences > School of Art
Depositing User: Magang Magang Siswa
Date Deposited: 19 Feb 2024 05:41
Last Modified: 19 Feb 2024 05:41
URI: http://eprints.stiebankbpdjateng.ac.id/id/eprint/1638

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