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Corporate Governance, Financial Distress, and Voluntary Disclosure

In: Proceedings of the International Conference on Managing the Asian Century

Author

Listed:
  • Christina Yuniasih Surya Dharma

    (Universitas Kristen Satya Wacana)

  • Paskah Ika Nugroho

    (Universitas Kristen Satya Wacana)

Abstract

This study examines the mechanism of good corporate governance and financial distress conditions on the voluntary disclosure in the annual report. Implementation of good corporate governance by companies, proxied by several indicators such as managerial ownership, institutional ownership, board of commissioners, and audit committees. The sampling method used in this study was purposive sampling. The sample consists of 53 manufacturing companies listed on The Indonesian Stock Exchange. The results showed that the board of commissioners have significant effect on the voluntary disclosure. While managerial ownership, institutional ownership, audit committees, and financial distress does not significantly influence voluntary disclosure.

Suggested Citation

  • Christina Yuniasih Surya Dharma & Paskah Ika Nugroho, 2013. "Corporate Governance, Financial Distress, and Voluntary Disclosure," Springer Books, in: Purnendu Mandal (ed.), Proceedings of the International Conference on Managing the Asian Century, edition 127, chapter 25, pages 217-224, Springer.
    • Handle: RePEc:spr:sprchp:978-981-4560-61-0_25
    DOI: 10.1007/978-981-4560-61-0_25
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