LAURA DESWITA FONNA Primary Author mixed material bibliography Banda Aceh Universitas Syiah Kuala 2016 id Indonesia

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The study researches the effect of structures and activities of corporate governance on voluntary disclosure of financial reports in banking companies listed on Indonesian Stock Exchange in 2013-2014. Structures of corporate governance was reflected by the proportion of independent commissioners and audit committee, while the activities of corporate governance was reflected by audit committee meeting and board compensation.The research type used in this research is hypothesis testing, by using random sampling method. Number of banking companies that used as sample is 34 companies for a total study sample was 68 annual reports. The analytical method used was multiple linear regression analysis. The results of this study indicated that the structures and activities of corporate governance simultaneously affect the voluntary disclosure. Partially, the research shows that independent commissioner, audit committee, and audit committee meeting do not affect the voluntary disclosure. Meanwhile, the board compensation has positive effect on voluntary disclosure.Keywords: Voluntary Disclosure, Corporate Governance, Independent Commissioner, Audit Committee, Audit Committee Meeting, and Board Compensation. 0 ELECTRONIC THESES AND DISSERTATION Universitas Syiah Kuala 20755 2016-03-31 12:46:39 2016-03-31 14:49:12 machine generated