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The Influence of corporate governance, audit quality, and ownership, on financial instrument disclosure in Indonesia

Author

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  • Agung Nur Probohudono
  • Bambang Sugiharto
  • Siti Arifah

Abstract

This research analyzed the influence of corporate governance, audit quality, public ownership, and foreign ownership, on financial instrument disclosure by Indonesian firms. Leverage, ROA, and size were used as control variables. The sample comprised of 71 manufacturing firms, determined using a purposive sampling method. Observational data for the years 2009-2013, are in the transition period of International Financial Reporting Standards implementation. Analyze data using multiple regressions. Test results show simultaneously, the scores of independent and control variable have positive influence. The results of partial testing of corporate governance, audit quality, public ownership, and foreign ownership scores have significantly positive influence.

Suggested Citation

  • Agung Nur Probohudono & Bambang Sugiharto & Siti Arifah, 2019. "The Influence of corporate governance, audit quality, and ownership, on financial instrument disclosure in Indonesia," Journal of Contemporary Accounting, Master in Accounting Program, Faculty of Business & Economics, Universitas Islam Indonesia, Yogyakarta, Indonesia, vol. 1(3), pages 173-187.
    • Handle: RePEc:uii:jcauii:v:1:y:2019:i:3:p:173-187:id:17497
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    Citations

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    Cited by:

    1. Yoga Khomaini Aditya & Husnah Nur Laela Ermaya & Ratna Hindria Dyah Pita Sari, 2020. "Free cash flow, ownership structure, and capital structure: Impact on agency cost," Journal of Contemporary Accounting, Master in Accounting Program, Faculty of Business & Economics, Universitas Islam Indonesia, Yogyakarta, Indonesia, vol. 2(2), pages 63-71, May.
    2. Wiwid Aprilianingrum Purnamasari, 2020. "The influence of ownership structure on transfer pricing," Journal of Contemporary Accounting, Master in Accounting Program, Faculty of Business & Economics, Universitas Islam Indonesia, Yogyakarta, Indonesia, vol. 2(2), pages 108-118, May.
    3. Ramadhani Calocha & Eliada Herwiyanti, 2020. "Factors That Affect Audit Quality," Journal of Contemporary Accounting, Master in Accounting Program, Faculty of Business & Economics, Universitas Islam Indonesia, Yogyakarta, Indonesia, vol. 2(1), pages 35-48, May.
    4. Aryestantya Fikri Dewanta & Johan Arifin, 2020. "Corporate Risk-Taking Behaviour: Corporate Governance Perspective," Journal of Contemporary Accounting, Master in Accounting Program, Faculty of Business & Economics, Universitas Islam Indonesia, Yogyakarta, Indonesia, vol. 2(1), pages 1, May.

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