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
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spelling doaj-abe532a5a71046d7abbc16f18864e2592020-11-25T03:01:34ZengUniversity of BrawijayaJurnal Akuntansi Multiparadigma2086-76032089-58792019-12-0110353754910.21776/ub.jamal.2019.10.3.31IMPLIKASI CORPORATE GOVERNANCE DALAM PELAKSANAAN INTEGRATED REPORTING PADA BUMN NONKEUANGANDini Wahjoe Hapsari0Vennika Qashash1Daniel T H Manurung2Universitas TelkomUniversitas TelkomSekolah Tinggi Ilmu Ekonomi Widya GamaAbstract: 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.https://jamal.ub.ac.id/index.php/jamal/article/view/1206/pdfdireksiintegrated reportingpelaporan
collection DOAJ
language English
format Article
sources DOAJ
author Dini Wahjoe Hapsari
Vennika Qashash
Daniel T H Manurung
spellingShingle Dini Wahjoe Hapsari
Vennika Qashash
Daniel T H Manurung
IMPLIKASI CORPORATE GOVERNANCE DALAM PELAKSANAAN INTEGRATED REPORTING PADA BUMN NONKEUANGAN
Jurnal Akuntansi Multiparadigma
direksi
integrated reporting
pelaporan
author_facet Dini Wahjoe Hapsari
Vennika Qashash
Daniel T H Manurung
author_sort Dini Wahjoe Hapsari
title IMPLIKASI CORPORATE GOVERNANCE DALAM PELAKSANAAN INTEGRATED REPORTING PADA BUMN NONKEUANGAN
title_short IMPLIKASI CORPORATE GOVERNANCE DALAM PELAKSANAAN INTEGRATED REPORTING PADA BUMN NONKEUANGAN
title_full IMPLIKASI CORPORATE GOVERNANCE DALAM PELAKSANAAN INTEGRATED REPORTING PADA BUMN NONKEUANGAN
title_fullStr IMPLIKASI CORPORATE GOVERNANCE DALAM PELAKSANAAN INTEGRATED REPORTING PADA BUMN NONKEUANGAN
title_full_unstemmed IMPLIKASI CORPORATE GOVERNANCE DALAM PELAKSANAAN INTEGRATED REPORTING PADA BUMN NONKEUANGAN
title_sort implikasi corporate governance dalam pelaksanaan integrated reporting pada bumn nonkeuangan
publisher University of Brawijaya
series Jurnal Akuntansi Multiparadigma
issn 2086-7603
2089-5879
publishDate 2019-12-01
description 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.
topic direksi
integrated reporting
pelaporan
url https://jamal.ub.ac.id/index.php/jamal/article/view/1206/pdf
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AT vennikaqashash implikasicorporategovernancedalampelaksanaanintegratedreportingpadabumnnonkeuangan
AT danielthmanurung implikasicorporategovernancedalampelaksanaanintegratedreportingpadabumnnonkeuangan
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