Pengaruh Struktur Kepemilikan, Ukuran Komite Audit dan Kualitas Audit Terhadap Luas Pengungkapan Kompensasi Manajemen Kunci di Laporan Keuangan [Effects of Ownership Structure and Audit Committee Size on the Disclosure of Executive Management Compensation in Financial Statements]

Pengaruh Struktur Kepemilikan, Ukuran Komite Audit dan Kualitas Audit Terhadap Luas Pengungkapan Kompensasi Manajemen Kunci di Laporan Keuangan [Effects of Ownership Structure and Audit Committee Size on the Disclosure of Executive Management Compensation in Financial Statements]

The purpose of this study is to investigate the effect of ownership structure and audit committee's size to the disclosure of executive management compensation in the Financial Statement. The research 's samples are 125 manufacturing companies that listed in Indonesia Stock Exchange in 201...

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Main Authors: Kristiana Gabriela Astri Astasari, Yeterina Widi Nugrahanti
Format: Article
Language:English
Published: Universitas Pelita Harapan 2015-09-01
Series:DeReMa (Development Research of Management): Jurnal Manajemen
Subjects:
ownership structure
financial statement
executive compensation
audit committee
Online Access:http://ojs.uph.edu/index.php/DJM/article/view/165
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spelling doaj-dcf754bda4fc434f8d19e079e98ef2e12020-11-24T23:14:58ZengUniversitas Pelita HarapanDeReMa (Development Research of Management): Jurnal Manajemen1907-08532476-955X2015-09-0110216218210.19166/derema.v10i2.165113Pengaruh Struktur Kepemilikan, Ukuran Komite Audit dan Kualitas Audit Terhadap Luas Pengungkapan Kompensasi Manajemen Kunci di Laporan Keuangan [Effects of Ownership Structure and Audit Committee Size on the Disclosure of Executive Management Compensation in Financial Statements]Kristiana Gabriela Astri Astasari0Yeterina Widi Nugrahanti1Universitas Kristen Satya WacanaUniversitas Kristen Satya WacanaThe purpose of this study is to investigate the effect of ownership structure and audit committee's size to the disclosure of executive management compensation in the Financial Statement. The research 's samples are 125 manufacturing companies that listed in Indonesia Stock Exchange in 2012. The results of this research show that managerial ownership and audit committee's size does not have a significant effect to the disclosure of executive management compensation in the Financial Statements. Besides that, institutional ownership has a negative significant effect to the disclosure of executive management compensation in the Financial Statements.http://ojs.uph.edu/index.php/DJM/article/view/165ownership structurefinancial statementexecutive compensationaudit committee
collection DOAJ
language English
format Article
sources DOAJ
author Kristiana Gabriela Astri Astasari
Yeterina Widi Nugrahanti
spellingShingle Kristiana Gabriela Astri Astasari
Yeterina Widi Nugrahanti
Pengaruh Struktur Kepemilikan, Ukuran Komite Audit dan Kualitas Audit Terhadap Luas Pengungkapan Kompensasi Manajemen Kunci di Laporan Keuangan [Effects of Ownership Structure and Audit Committee Size on the Disclosure of Executive Management Compensation in Financial Statements]
DeReMa (Development Research of Management): Jurnal Manajemen
ownership structure
financial statement
executive compensation
audit committee
author_facet Kristiana Gabriela Astri Astasari
Yeterina Widi Nugrahanti
author_sort Kristiana Gabriela Astri Astasari
title Pengaruh Struktur Kepemilikan, Ukuran Komite Audit dan Kualitas Audit Terhadap Luas Pengungkapan Kompensasi Manajemen Kunci di Laporan Keuangan [Effects of Ownership Structure and Audit Committee Size on the Disclosure of Executive Management Compensation in Financial Statements]
title_short Pengaruh Struktur Kepemilikan, Ukuran Komite Audit dan Kualitas Audit Terhadap Luas Pengungkapan Kompensasi Manajemen Kunci di Laporan Keuangan [Effects of Ownership Structure and Audit Committee Size on the Disclosure of Executive Management Compensation in Financial Statements]
title_full Pengaruh Struktur Kepemilikan, Ukuran Komite Audit dan Kualitas Audit Terhadap Luas Pengungkapan Kompensasi Manajemen Kunci di Laporan Keuangan [Effects of Ownership Structure and Audit Committee Size on the Disclosure of Executive Management Compensation in Financial Statements]
title_fullStr Pengaruh Struktur Kepemilikan, Ukuran Komite Audit dan Kualitas Audit Terhadap Luas Pengungkapan Kompensasi Manajemen Kunci di Laporan Keuangan [Effects of Ownership Structure and Audit Committee Size on the Disclosure of Executive Management Compensation in Financial Statements]
title_full_unstemmed Pengaruh Struktur Kepemilikan, Ukuran Komite Audit dan Kualitas Audit Terhadap Luas Pengungkapan Kompensasi Manajemen Kunci di Laporan Keuangan [Effects of Ownership Structure and Audit Committee Size on the Disclosure of Executive Management Compensation in Financial Statements]
title_sort pengaruh struktur kepemilikan, ukuran komite audit dan kualitas audit terhadap luas pengungkapan kompensasi manajemen kunci di laporan keuangan [effects of ownership structure and audit committee size on the disclosure of executive management compensation in financial statements]
publisher Universitas Pelita Harapan
series DeReMa (Development Research of Management): Jurnal Manajemen
issn 1907-0853
2476-955X
publishDate 2015-09-01
description The purpose of this study is to investigate the effect of ownership structure and audit committee's size to the disclosure of executive management compensation in the Financial Statement. The research 's samples are 125 manufacturing companies that listed in Indonesia Stock Exchange in 2012. The results of this research show that managerial ownership and audit committee's size does not have a significant effect to the disclosure of executive management compensation in the Financial Statements. Besides that, institutional ownership has a negative significant effect to the disclosure of executive management compensation in the Financial Statements.
topic ownership structure
financial statement
executive compensation
audit committee
url http://ojs.uph.edu/index.php/DJM/article/view/165
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