Abstrak
Penelitian ini bertujuan untuk menguji dan menjelaskan pengaruh dari corporate governance dan negara (country) terhadap voluntary graphic disclosure di Indonesia, Malaysia, Singapura, dan Australia. Corporate governance dalam penelitian ini diproksikan dengan menggunakan ukuran dewan komisaris, proporsi komisaris independen, role duality, dan managerial ownership. Sedangkan voluntary graphic disclosure diproksikan dengan menghitung total jumlah grafik yang ada dalam laporan tahunan perusahaan. Penelitian ini menjelaskan praktik voluntary graphic disclosure pada annual report perusahaan yang terdaftar di bursa efek (listed companies) di Indonesia, Malaysia, Singapura, dan Australia tahun 2013.
Sampel dari penelitian ini adalah 172 perusahaan yang terdaftar di bursa efek di Indonesia, Malaysia, Singapura, dan Australia pada tahun 2013. Teknik pengambilan sampel menggunakan teknik purposive sampling. Hasil penelitian menunjukan bahwa corporate governance (ukuran dewan komisaris, proporsi komisaris independen, role duality, dan managerial ownership) tidak berpengaruh terhadap voluntary graphic disclosure, sedangkan negara (country) memiliki pengaruh negatif terhadap voluntary graphic disclosure.
Kata kunci : Agency theory, grafik, disclosure, corporate governance
Abstract
This study examines the impact of corporate governance and country of origin on voluntary graph disclosure practices in Indonesia, Malaysia, Singapore, and Australia. Board size, proportion of independent director, role duality, and managerial ownership are used as a proxy of corporate governance. And voluntary graph disclosure is presented as total number of graphs used in companies’ annual reports. This study examines the extent of voluntary graph disclosure practices in the annual reports of listed companies in Indonesia, Malaysia, Singapore, and Australia for the year 2013.
The samples of this study are 172 listed companies from Indonesia, Malaysia, Singapore, and Australia for the year 2013. The result shows that corporate governance, which represented with board size, proportion of independent director, role duality, and managerial ownership, has no association with voluntary graph disclosure. On the other hand, country of origin has negative association with graphical disclosure level.
Keywords : Agency theory, graphs, disclosure, corporate governance