PENGARUH KEPEMILIKAN SAHAM INSTITUSIONAL, KUALITAS AUDIT, FREKUENSI PERTEMUAN KOMITE AUDIT DAN KOMITE REMUNERASI TERHADAP LUAS PENGUNGKAPAN KOMPENSASI MANAJEMEN KUNCI DI LAPORAN KEUANGAN

Mayresa, Fransiska Dona (2018) PENGARUH KEPEMILIKAN SAHAM INSTITUSIONAL, KUALITAS AUDIT, FREKUENSI PERTEMUAN KOMITE AUDIT DAN KOMITE REMUNERASI TERHADAP LUAS PENGUNGKAPAN KOMPENSASI MANAJEMEN KUNCI DI LAPORAN KEUANGAN. Other thesis, Unika Soegijapranata Semarang.

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Abstract

This study aims to determine the effect of institutional share ownership, audit quality, frequency of audit committee meetings and remuneration committees to the extent of disclosure of key management compensation in the financial statements. The population used in this study is the financial statements of all companies listed on the Indonesia Stock Exchange (IDX) period of 2012-2016. The method used for sample selection in this study is by purposive sampling method. To test hypothesis in this research the analysis that can be used is multiple linear regression analysis. The conclusion of this study is that institutional share ownership influences the extent of disclosure of key management compensation, audit quality has influence to key management disclosure compensation expense, frequency of audit committee meeting influences to key management disclosure compensation expense, remuneration committee has an effect on wide disclosure of key management compensation. Keywords: Institutional Share Ownership, Audit Quality, Frequency of Audit Committee Meeting, Remuneration Committee, Area of Key Management Compensation Disclosure

Item Type: Thesis (Other)
Subjects: 300 Social Sciences > 330 Economics > Financial Economics > Stock Exchange
Divisions: Faculty of Economics and Business > Department of Accounting
Depositing User: Mr Lucius Oentoeng
Date Deposited: 19 Nov 2018 04:39
Last Modified: 19 Nov 2018 04:39
URI: http://repository.unika.ac.id/id/eprint/17350

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