MITIGATE TYPE II AGENCY CONFLICT THROUGH GOOD CORPORATE GOVERNANCE AND DISCLOSURE QUALITY

Empirical evidence on type II conflicts between controlling shareholders versus minority has not been extensively explored. This study gives new the agency conflict in a scenario of highly concentrated ownership. aims to examine effect Good Corporate Governance mechanism with quality disclosure ownership context The sample were drawn from companies listed Indonesia Stock Exchange (IDX). data analyzed panel regression. results shows that CG mechanisms negatively effects DQ. However, looking at each individual variable, reveals audit committee and independence are significant. A possible reason is companies' members have lack accounting expertise independence. These findings shed light concept good enhances incentives for DQ under It effectiveness likely supplement regulation protect investor rights may prove be useful standard-setters as an important way reduce conflicts.