PENGARUH STRUKTUR KEPEMILIKAN MANAJERIAL, STRUKTUR KEPEMILIKAN INSTITUSIONAL, LEVERAGE DAN CORPORATE GOVERNANCE PERCEPTION INDEX TERHADAP KELENGKAPAN PENGUNGKAPAN LAPORAN KEUANGAN PADA PERUSAHAAN PUBLIK YANG MENGIKUTI PROGRAM CORPORATE GOVERNANCE PERCEPTION INDEX PERIODE TAHUN 2012-2016

KHOERUL, HUDA (2018) PENGARUH STRUKTUR KEPEMILIKAN MANAJERIAL, STRUKTUR KEPEMILIKAN INSTITUSIONAL, LEVERAGE DAN CORPORATE GOVERNANCE PERCEPTION INDEX TERHADAP KELENGKAPAN PENGUNGKAPAN LAPORAN KEUANGAN PADA PERUSAHAAN PUBLIK YANG MENGIKUTI PROGRAM CORPORATE GOVERNANCE PERCEPTION INDEX PERIODE TAHUN 2012-2016. Skripsi thesis, Universitas Wahid Hasyim Semarang.

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Abstract

The purpose of this study is to analyze the effect of managerial ownership structure, institutional ownership structure, leverage and corporate governance perception index to the completeness of financial statement disclosure at Public Company Following Corporate Governance Perception Index Program Period 2012-2016. Population in this research is all all public company which follow CGPI corporate governance preception index program year 2012-2016. Sampling technique in this research is done by using purposive sampling method. The sampling criteria used are: companies listed on the Stock Exchange, companies that earn profits and companies have complete data. Analyzer used is multiple linear regression. The results of the analysis can be concluded that: there is no influence between the managerial ownership structure on the completeness of financial statement disclosure. There is no influence between the institutional ownership structure on the completeness of the disclosure of financial statements. Leverage has a significant positive effect on the completeness of financial statement disclosure. Corporate Governance Perception Index has a significant positive effect on the completeness of financial statement disclosure.

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