Pengaruh Kepemilikan Manajerial, Komisaris Independen, Financial Distress terhadap Pengungkapan Sukarela

نویسندگان

چکیده

This study aims to examine the effect of Managerial Ownership, Independent Commissioner, Financial Distress on Voluntary Disclosure in manufacturing companies listed Indonesia Stock Exchange for 2015-2019 period. type research is quantitative. The population used this a company (IDX) with total sample 170 samples using purposive sampling method. analysis was performed multiple linear regression models. results indicate that: (1) Ownership has negative and insignificant structure (2). Commissioner significant (3) positive Disclosure.

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ژورنال

عنوان ژورنال: Jurnal Eksplorasi Akuntansi (JEA)

سال: 2023

ISSN: ['2656-3649']

DOI: https://doi.org/10.24036/jea.v5i1.472